Delaware Code Title 30. State Taxes § 5361. Definitions

(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 tobacco substitute to a consumer in this State where either:

(4) “Delivery service” means any person who is engaged in the commercial delivery of letters, packages or other containers.

(5) “Department” means the Department of Finance.

(6) “Legal minimum purchase age” is the minimum age at which an individual may legally purchase any tobacco product or tobacco substitute in this State under § 1116 of Title 11.

(7) “Mails” or “mailing” means the shipment of cigarettes through the United States Postal Office.

(8) “Person” means the same as that term is defined in § 302(15) of Title 1.

(9) “Shipping container” means a container in which cigarettes are shipped in connection with a delivery sale.

(10) “Shipping documents” means bills of lading, airbills or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages or other containers.

(11) “Tobacco product” means as defined under § 1115(9)a. of Title 11.

(12) “Tobacco substitute” means as defined under § 1115 of Title 11.