Delaware Code Title 30. State Taxes § 5365. Shipping requirements

(a) Each person who mails, ships or otherwise delivers any tobacco product in connection with a delivery sale shall become affixing agents as defined by § 5301 of this title and shall be eligible to receive commissions pursuant to § 5318 of this title and further shall:

(1) Include as part of the bill of lading or other shipping documents a clear and conspicuous statement providing as follows:  “Any Tobacco Product:  Delaware Law Prohibits Shipping to Individuals Under 18, and Requires the Payment of all Applicable Taxes”;

(2) Use a method of mailing, shipping or delivery that obligates the delivery service to require:

a. The consumer placing the purchase order for the delivery sale or another adult of legal minimum purchase age residing at the consumer's address, to sign to accept delivery of the shipping container; and

b. Proof, in the form of a valid, government-issued identification bearing a photograph of the individual who signs to accept delivery of the shipping container, demonstrating that the individual is either the addressee or another adult of legal minimum purchase age residing at the consumer's address.

However, proof of the legal minimum purchase age shall be required only if such individual appears to be under 27 years of age;  and

(3) Provide to the delivery service retained for such delivery sale evidence of full compliance with § 5367 of this title.

(b) If the person accepting a purchase order for a delivery sale delivers the any tobacco product without using a delivery service, such person shall comply with all requirements of this subchapter applicable to a delivery service and shall be in violation of the provisions of this subchapter if he or she fails to comply with any such requirement.

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