Sale price. The price for which large cigars are sold by the manufacturer or importer, determined in accordance with 40.22 or 41.39 and used in computation of the tax.
27 CFR § 46.72
When used in this subpart, the following terms shall have the meanings given in this section, unless the context clearly indicates otherwise. Words in the plural form shall include the singular, and vice versa, and words indicating the masculine gender shall include the feminine. The terms includes and including do not exclude things not listed which are in the same general class.