Delaware Code Title 30 Sec. 5362 – Requirements for delivery sales
(a) No person shall make a delivery sale of any tobacco product or tobacco substitute to any individual who is under the legal minimum purchase age in this State.
Terms Used In Delaware Code Title 30 Sec. 5362
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- Sale: means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Delaware Code Title 30 Sec. 5301
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
(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 or tobacco substitute 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.