### Question
Can you define what transfers for profit means?


### Answer
**Transfers for profit** is defined as the following in *15 U.S.C. § 375*:

> any transfer for profit or other disposition for profit, including any transfer or disposition by an agent to his principal in connection with which the agent receives anything of value

#### Citation:
  - *15 U.S.C. § 375*
  - Heading: **CHAPTER 10A-COLLECTION OF STATE CIGARETTE TAXES**

