§ 5361. Definitions.
§ 5361. Definitions. For purposes of this subchapter: (1) “Adult” means a person who is at least the legal minimum purchase age. (2) “Consumer” means an individual who is not licensed as a distributor or retail dealer pursuant to subchapter II of this chapter. (3) “Delivery sale” means any sale of any tobacco product or […]
§ 5408. Failure to affix stamps.
§ 5408. Failure to affix stamps. No document upon which tax is imposed by this subchapter shall be recorded in the office of any recorder of deeds of any county of this State, unless proof of the payment of the realty transfer tax appears on the document as is provided in § 5405(a) of this […]
§ 5362. Requirements for delivery sales.
§ 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 […]
§ 5409. Value to be stated in document or affidavit.
§ 5409. Value to be stated in document or affidavit. Every document when lodged with, or presented to, any Recorder of Deeds in this State for recording shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by an affidavit executed by a […]
§ 5363. Age verification requirements.
§ 5363. Age verification requirements. (a) No person shall mail, ship or otherwise deliver any tobacco product or tobacco substitute in connection with a delivery sale unless prior to the first delivery sale to such consumer: (1) Receives both a copy of a valid form of government identification showing date of birth to verify the […]
§ 5410. Unlawful acts; penalty.
§ 5410. Unlawful acts; penalty. (a) It shall be unlawful for any person to: (1) Make, execute, deliver, accept or present for recording or cause to be made, executed, delivered, accepted or presented for recording any document without the full amount of tax thereon being duly paid; (2) Make use of any documentary stamp to […]
§ 5364. Disclosure requirements.
§ 5364. Disclosure requirements. The notice required under § 5363(a)(3) of this title shall include: (1) A prominent and clearly legible statement that any tobacco product or tobacco substitute sales to consumers below the legal minimum purchase age are illegal; (2) A prominent and clearly legible statement that sales of cigarettes are restricted to those […]
§ 5365. Shipping requirements.
§ 5365. Shipping requirements. (a) Each person who mails, ships or otherwise delivers a tobacco product, as defined under § 5301 of this title, in connection with a delivery sale shall become affixing agents as defined under § 5301 of this title and shall be eligible to receive commissions under § 5318 of this title. […]
§ 5366. Registration and reporting requirements.
§ 5366. Registration and reporting requirements. (a) Prior to making delivery sales or mailing, shipping or otherwise delivering any tobacco product, as defined under § 5301 of this title, in connection with any such sales, every person shall file with the Department a statement setting forth such person’s name, trade name and the address of […]
§ 5367. Collection of taxes.
§ 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 […]