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

Current as of January 01, 2026 | Updated by Findlaw Staff

(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.  Each person who mails, ships or otherwise delivers a tobacco product or tobacco substitute, as defined under § 5361 of this title, must do all of the following:

(1) Include as part of the bill of lading or other shipping documents a clear and conspicuous statement providing as follows:

“Any Tobacco Product or Tobacco Substitute:  Delaware Law Prohibits Shipping to Individuals Under 21, 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 30 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 any tobacco product or tobacco substitute 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 such person fails to comply with any such requirement.

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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 5365. Shipping requirements - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-5365/

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