2016 Delaware Code
Title 30 - State Taxes
CHAPTER 53. TOBACCO PRODUCT TAX
Subchapter III General Provisions
§ 5321. Duties imposed on licensed tobacco product dealers; lists.

(a) A licensed tobacco product dealer shall not sell tobacco products or purchase tobacco products from any person required to be licensed who is not so licensed or is improperly licensed; except that a licensed wholesale dealer may sell tax paid tobacco products to a tobacco product manufacturer's representative; provided, that the manufacturer's representative presents valid proof that the representative is a bona fide sales representative of the tobacco product manufacturer.

(b) All holders of wholesale licenses shall maintain at every licensed location a list of the names and license numbers or holders of wholesale and retail licenses to whom tobacco products are sold and/or delivered.

(c) A licensed tobacco product dealer shall not sell smokeless tobacco products unless the package for such smokeless tobacco product bears a legible legend required by any federal law, rule or regulation relating to the possible hazard involved in use of the product.

30 Del. C. 1953, § 5321; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 65 Del. Laws, c. 350, § 2; 70 Del. Laws, c. 186, § 1.;