2016 Delaware Code
Title 30 - State Taxes
CHAPTER 53. TOBACCO PRODUCT TAX
Subchapter VI Delivery Sales of Any Tobacco Product
§ 5362. Requirements for delivery sales.

(a) No person shall make a delivery sale of any tobacco product to any individual who is under the legal minimum purchase age in this State.

(b) Each person accepting a purchase order for a delivery sale shall comply with:

(1) The age verification requirements set forth in § 5363 of this title;

(2) The disclosure requirements set forth in § 5364 of this title;

(3) The shipping requirements set forth in § 5365 of this title;

(4) The registration and reporting requirements set forth in § 5366 of this title;

(5) The tax collection requirements set forth in § 5367 of this title; and

(6) All other laws of this State generally applicable to sales of any tobacco product that occur entirely within this State, including, but not limited to, those laws imposing:

a. Excise taxes;

b. Sales taxes;

c. License and revenue-stamping requirements; and

d. Escrow payment obligations as set forth in § 6082 of Title 29.

74 Del. Laws, c. 95, § 1.;