Wassail Walk Friday, Nov. 27 · 25 days 17 hrs See the route →
Skip to content

← Columbia ordinances

Columbia Definitions ordinance (§ 26-46)

Chapter 26: Taxation · Article III. Cigarettes

When used in this article, the following words and phrases shall have the meanings ascribed in this section:

Cigarette. An item manufactured of tobacco or any substitute therefor, wrapped in paper or any substitute therefor, weighing not to exceed three (3) pounds per one thousand (1,000) cigarettes and which is commonly classified, labeled or advertised as a cigarette.

Dealer. Any person who purchases cigarettes directly from a cigarette manufacturer and sells cigarettes as a first seller.

First seller. All persons who make the initial or first sale or distribution of cigarettes within the city.

Package. The individual package, box or other container in or from which retail sales of cigarettes are normally made or intended to be made.

Retailer. Any person who is engaged in the business of selling cigarettes to consumers or to any person for any purpose other than resale.

Sale. Any transfer of title or possession for a consideration or any agreement therefor.

Wholesaler. Any person who is engaged in the business of selling cigarettes for resale.

Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-46

Text from Supplement 139 (September 3, 2026).

Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.