IPCPR Legislative | Shipping in Delaware

Shipping in Delaware

delware

Shipping in Delaware

A person may not make a delivery sale of any tobacco product to any individual who is under the legal minimum purchase age in Delaware. In addition, each person accepting a purchase order for a delivery sale must comply with several requirements:

 

 

Each person who mails, ships or otherwise delivers any tobacco product in connection with a delivery sale must become affixing agents, as defined by state code. Affixing agents must:

 

  • Include as part of the bill of lading or other shipping documents a clear and conspicuous statement that reads: “Any Tobacco Product: Delaware Law Prohibits Shipping to Individuals Under 18, and Requires the Payment of all Applicable Taxes”;
  • Use a method of mailing, shipping or delivery that obligates the delivery service to require:
    • 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
    • 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

Prior to making delivery sales or mailing, shipping or otherwise delivering any tobacco product in connection with sales, every person is responsible for filing a statement setting forth the person’s name, trade name and the address of such person’s principal place of business and any other place of business.

 

No later than the tenth day of each calendar month, each person that has made a delivery sale or mailed, shipped or otherwise delivered any tobacco product in connection with a sale during the previous calendar month must file a memorandum or a copy of the invoice that provides the following for each sale:

  • The name and address of the consumer to whom such delivery sale was made;
  • The brand or brands of the any tobacco product that were sold in such delivery sale; and
  • The quantity of cigarettes that were sold in such delivery sale.


Del. Code tit. 30, ch. 53, subch. VI
: Delivery sales of any tobacco product

The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.


15 U.S.C. §§ 375 to 378

 

In Delaware, a person cannot engage in or conduct the business of purchasing, selling, consigning or distributing tobacco products without having first obtained the appropriate license or licenses. Categories of licensure include: wholesale, retail (including internet retail), vending machine, and affixing agent. Licenses are administered through the Division of Revenue. Additional information about licensing in Delaware is available at the Operating Your Business link above.

 

Del. Code tit. 30, § 5307: License for sales of tobacco products.

Del. Code tit. 30, § 5308: License charges.

Del. Code tit. 30, § 5309: Application for license.

License applications and associated fees are available here: https://onestop.delaware.gov/osbrlpublic/controller?JSPName=BUSINESSCODES&op=showDefault

 

Additional information about licensing in Delaware is available in the Operating Your Business section.

A person cannot mail, ship or otherwise deliver any tobacco product in connection with a delivery sale unless prior to the 1st delivery sale that person:

 

  • Receives both a copy of a valid form of government identification showing date of birth to verify the purchaser is age 18 years or over and an attestation from the purchaser certifying that the information on the government identification truly and correctly identifies the purchaser and the purchaser’s current address. The attestation must also confirm:
    • That the prospective consumer understands that signing another person’s name to such certification is illegal;
    • That the sale of tobacco products, including cigarettes, to individuals under the legal minimum purchase age is illegal; and
    • That the purchase of tobacco products, including cigarettes, by individuals under the legal minimum purchase age is illegal under state law;
  • Delivers the tobacco product to the address of the purchaser given on the valid form of government identification and by a postal or package delivery service method that either limits delivery to that purchaser and requires the purchaser to sign personally to receive the delivery or requires a signature of an adult at the purchaser’s address to deliver the package;
  • Provides to the prospective consumer, via e-mail or other means, a notice that complies with state code; and
  • In the case of an order for any tobacco product pursuant to an advertisement on the Internet, receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in the consumer’s name.
  • Any wholesale or retail seller of cigars or pipe tobacco must affirm that the purchaser is 18 years of age or older before the time of sale.


Del. Code tit. 30, § 5363
: Age verification requirements

Delaware imposes an excise tax on the sale or use of all tobacco products within the state. The tax must be paid by the first person who has possession of the tobacco products in Delaware.

 

Each person accepting a purchase order for delivery, to include cigars and pipe tobacco, must collect and remit any and all tobacco product taxes imposed by the state with respect to such delivery sale. Collection and remission will not be required to the extent that the person has obtained proof (in the form of the presence of applicable tax stamps or otherwise) that the applicable taxes have already been paid to the state.

 

Del. Code tit. 30, § 5367: Tax collection requirements

Del. Code tit. 30, § 5367: Penalties

 

Additional information about taxation in Delaware, including information about tax rates, filings, and forms, is available in the Taxation and Definitions section.

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