Sec. 1. As used in this chapter, "delivery sale" means a transaction for the purchase of tobacco products in which an offer to purchase tobacco products is made:
(1) electronically using a computer network (as defined in IC 35-43-2-3);
(2) by mail; or
(3) by telephone;
and acceptance of the offer results in delivery of the tobacco products to a named individual or entity at a designated address.
As added by P.L.253-2003, SEC.1. Amended by P.L.160-2005, SEC.4.
Structure Indiana Code
Chapter 5. Delivery Sales of Tobacco Products
24-3-5-0.2. "Cigarette Manufacturer"
24-3-5-4.5. Delivery Sale by Merchant; Penalties
24-3-5-5. Mailing or Shipping Tobacco Products; Requirements; Penalties
24-3-5-6. Filing With Department of State Revenue; Compliance