The Tobacco and Alcohol Administration Act Article 5
"Tobacco or alcohol business," as used in this Act, means any of the following three businesses:1. Tobacco or alcohol producers: business operators engaging in the manufacturing of tobacco and/or alcohol products.2. Tobacco or alcohol importers: business operators engaging in the importation of tobacco and/or alcohol products.3. Tobacco or alcohol sellers: business operators engaging in the wholesale or retail of tobacco and/or alcohol products."Production," as used in this Act, includes manufacturing, repackaging, and related activities.
中文原文 菸酒管理法第5條
本法所稱菸酒業者，為下列三種：
一、菸酒製造業者：指經營菸酒產製之業者。
二、菸酒進口業者：指經營菸酒進口之業者。
三、菸酒販賣業者：指經營菸酒批發或零售之業者。
本法所定產製，包括製造、分裝等有關行為。
一、菸酒製造業者：指經營菸酒產製之業者。
二、菸酒進口業者：指經營菸酒進口之業者。
三、菸酒販賣業者：指經營菸酒批發或零售之業者。
本法所定產製，包括製造、分裝等有關行為。