In this chapter, the following terms have the meanings indicated. Terms Defined. “Alcohol and Tobacco Tax and Trade Bureau” means the Tax and Trade Bureau of the United States Department of the Treasury. “Cigarette” means any size or shaped roll for smoking that is made of tobacco or tobacco mixed with another ingredient and wrapped in paper or in any other material except tobacco. “Commission” means the Alcohol, Tobacco, and Cannabis Commission. “Comptroller” means the Comptroller of Maryland or the Comptroller’s designee. “County” means a county of the State of Maryland or Baltimore City. “Executive Director” means the Executive Director of the Alcohol, Tobacco, and Cannabis Commission for the State of Maryland or the Executive Director’s designee. “Retailer” means any person engaged in the business of making retail sales of cigarettes within the State at a store, stand, booth, or concession, through vending machines, or otherwise, and only applies to the retail sales of cigarettes portion of the person’s business. “Sell” includes advertise, offer to sell, or offer for sale. Wholesaler. “Wholesaler” means a person who purchases cigarettes directly from a manufacturer and only applies to the wholesale sales of cigarettes portion of the person’s business. “Wholesaler” includes a person, who, as a sub-wholesaler: Purchases cigarettes from another wholesaler solely for the purpose of bona fide resale to retailers other than those directly or indirectly owned, affiliated, or controlled by the wholesaler; and Services the retailers by maintaining an established place of business for the sale of cigarettes, including warehouse facilities, adequate inventory, proper accounting records, and necessary equipment and vehicles for the storage and distribution of cigarettes.