Tobacco/Steam Products Subjobber – Any Wisconsin person who purchases tobacco/steam only from Wisconsin dealers with the Tobacco/Steam Product Tax and sells them to retailers or other authorized persons. In general, in the oil marketing sector, a jobber is an independent company that buys gasoline, fuel oil or other refined products from a refining company and in turn resells the product. „sub-jobber“ means any person who purchases cigarettes, tobacco-free tobacco products or cigarette rolling paper from a wholesaler licensed under DECISION KRS 138.195 on which the tax collected under section 3 of this Act [Kentucky Cigarette Tax] has been paid and makes it available to retailers for resale. No fuel company offers territorial protection to its dealers. Employers have the right to sell fuel in a fairly defined area….