West Virginia Code 16-9E-2 – 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.
Terms Used In West Virginia Code 16-9E-2
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
(b) Each person accepting a purchase order for a delivery sale shall comply with:
(1) The age verification requirements set forth in section three of this article;
(2) The disclosure requirements set forth in subdivision (3), subsection (a), section three of this article;
(3) The shipping requirements set forth in section four of this article;
(4) The registration and reporting requirements set forth in section five of this article;
(5) The tax collection requirements set forth in section six of this article; and
(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: (i) Excise taxes; (ii) sales taxes; (iii) license and revenue-stamping requirements; and (iv) escrow or other payment obligations.