; wholesaler Section 5702 , as amended by this Act, is amended by adding at the end the following new subsections: (r) Retailer The term retailer means any person who sells, or offers for sale, any tobacco product at retail. The term retailer includes any duty free store that sells, offers for sale, or otherwise distributes at retail in any single transaction (or series of related transactions) not more than 3,000 cigarettes, or not more than an equivalent quantity of other tobacco products as the Secretary shall by regulation prescribe. (s) Wholesaler The term wholesaler means any person engaged in the business of purchasing tobacco products for resale at wholesale, or any person acting as an agent or broker for any person engaged in the business of purchasing tobacco products for resale at wholesale. . 212. Conforming amendments (a) Paragraph (2)(C) of section 2341 of title 18, United States Code, is amended by inserting in regard to State, local, or Indian tribal government taxes, before a person . (b) Sections 2314 and 2315 of title 18, United States Code, are each amended— (1) by striking State in the heading thereof