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2025 Delaware Code
Title 30 - State Taxes
Chapter 53. Tobacco Product Taxation and Licensing
Subchapter VI. Delivery Sales of Any Tobacco Product
§ 5367. Collection of taxes.
Universal Citation:
30 DE Code § 5367 (2025)
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§ 5367. Collection of taxes.
Each person accepting a purchase order for a delivery sale, to include cigars and pipe tobacco shall collect and remit to the Department all any tobacco product taxes imposed by this State with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof (in the form of the presence of applicable tax stamps or otherwise) that such taxes already have been paid to the State.
74 Del. Laws, c. 95, § 1; 76 Del. Laws, c. 171, § 4;
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