Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 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.
# (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.
Amendment history
74 Del. Laws, c. 95, § 1; 82 Del. Laws, c. 10, § 13
Source: view the official text
In this title (40 sections)
- 30-5322 · Duties imposed on manufacturer’s representatives
- 30-5323 · Taxpayer’s protest [Repealed]
- 30-5324 · Sample packs
- 30-5325 · Late filing penalty
- 30-5326 · Refunds
- 30-5327 · Exempt sales
- 30-5328 · Invoices or delivery tickets and purchase orders required in…
- 30-5329 · Administration by Department; rules and regulations
- 30-5330 · Bonds
- 30-5341 · Sale of unstamped tobacco products; refusal to permit…
- 30-5342 · Possession of untaxed tobacco products
- 30-5343 · Penalties not specifically provided for
- 30-5344 · Liability joint and several as between owner and operator
- 30-5345 · Police powers; arrests
- 30-5346 · Prohibitions
- 30-5351 · Forfeiture of tobacco products; disposal
- 30-5352 · Forfeiture of vehicle used in illegally transporting tobacco…
- 30-5353 · Tobacco product vending machine forfeiture proceedings
- 30-5354 · Seizure of untaxed tobacco products and tobacco product…
- 30-5361 · Definitions
- 30-5362 · Requirements for delivery sales
- 30-5363 · Age verification requirements
- 30-5364 · Disclosure requirements
- 30-5365 · Shipping requirements
- 30-5366 · Registration and reporting requirements
- 30-5367 · Collection of taxes
- 30-5368 · Penalties
- 30-5369 · Enforcement
- 30-5401 · Definitions [For application of this section, see 81 Del. c.…
- 30-5402 · Rate of tax; when payable; exception [For application of this…
- 30-5403 · Transfer by broker
- 30-5404 · Payment from proceeds of judicial sale
- 30-5405 · Documentary stamps; affixing; cancellation; other methods
- 30-5406 · Furnishing stamps; sale; agents; compensation; bond premiums
- 30-5407 · Enforcement; rules and regulations
- 30-5408 · Failure to affix stamps
- 30-5409 · Value to be stated in document or affidavit
- 30-5410 · Unlawful acts; penalty
- 30-5411 · Failure to pay tax; determination; redetermination; review;…
- 30-5412 · Grantor to pay tax