2012 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:872 — Requirements for delivery sales
§872. Requirements for delivery sales
A. No person shall make a delivery sale of cigarettes 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 R.S. 47:873.
(2) The disclosure requirements set forth in R.S. 47:874.
(3) The shipping requirements set forth in R.S. 47:874.
(4) The registration and reporting requirements set forth in R.S. 47:875.
(5) The tax collection requirements set forth in R.S. 47:876.
(6) All other laws of this state generally applicable to sales of cigarettes that occur entirely within this state, including but not limited to those laws imposing: (a) excise taxes, (b) sales taxes, (c) permit and revenue-stamping requirement, and (d) escrow payment obligations as set forth in R.S. 13:5063.
Acts 2003, No. 1128, §1, eff. July 2, 2003.
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