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Home » US Law » 2022 Delaware Code » Title 30 - State Taxes » Part IV » Commodity Taxes » Chapter 53. Tobacco Product Tax » Subchapter VI. Delivery Sales of Any Tobacco Product

§ 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 […]

§ 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 […]

§ 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 […]

§ 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 […]

§ 5368. Penalties.

§ 5368. Penalties. (a) Except as otherwise provided in this section, a first violation of any provision of this subchapter shall be punishable by a fine of $1,000 or 5 times the retail value of the any tobacco product or tobacco substitute involved, whichever is greater. A second or subsequent violation of any provision of […]

§ 5369. Enforcement.

§ 5369. Enforcement. The Attorney General or the Attorney General’s designee, or any person who holds a valid permit under 26 U.S.C. § 5712, may bring an action in the appropriate court in this State to prevent or restrain violations of this subchapter by any person or any person controlling such person. 74 Del. Laws, […]