2025 Delaware Code
Title 30 - State Taxes
Chapter 53. Tobacco Product Taxation and Licensing
Subchapter III. General Provisions
§ 5321. Duties imposed on licensed tobacco products dealers; lists.

(a) A licensed tobacco products dealer may 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 tobacco products dealer may sell tax paid tobacco products to a tobacco products manufacturer's representative if the manufacturer's representative presents valid proof that the representative is a bona fide sales representative of the tobacco products 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 or delivered.

(c) A licensed tobacco products dealer may 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.