SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS

(a) Except for retail sales to consumers, tobacco products may only be sold or distributed by and between permit holders as provided by this section. (b) A person who is not a permit holder may not sell or distribute tobacco products on which a tax of more than $50 has been paid or is due. (c) A manufacturer outside this state who is not a permitted distributor may sell tobacco products only to a permitted distributor or a permitted interstate warehouse. (d) A permitted distributor may sell tobacco products only to a permitted distributor, wholesaler, or retailer. A permitted distributor who manufactures or produces tobacco products in this state may sell those tobacco products to a permitted interstate warehouse. (e) A permitted importer may sell tobacco products only to a permitted interstate warehouse, distributor, wholesaler, or retailer. (f) A permitted wholesaler may sell tobacco products only to a permitted interstate warehouse, distributor, wholesaler, or retailer. (g) A permitted retailer may sell tobacco products only to the consumer and may purchase tobacco products only from a permitted distributor or wholesaler in this state. (h) A permitted export warehouse may sell tobacco products only to persons authorized to sell or consume untaxed tobacco products outside the United States. (i) A manufacturer's representative may sell tobacco products only to a permitted distributor, wholesaler, or retailer. (j) A permitted interstate warehouse may sell tobacco products only in an interstate warehouse transaction. An interstate warehouse may not make an intrastate sale of tobacco products without written authorization by the comptroller.