Requirements for delivery sales

A. No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the Commonwealth.

B. Each person accepting a purchase order for a delivery sale shall comply with:

1. The age verification requirements set forth in § 18.2-246.8 ;

2. The disclosure requirements set forth in § 18.2-246.9 ;

3. The shipping requirements set forth in § 18.2-246.10 ;

4. The registration and reporting requirements set forth in § 18.2-246.11 ;

5. The tax collection requirements set forth in § 18.2-246.12 ; and

6. All other laws of the Commonwealth generally applicable to sales of cigarettes that occur entirely within the Commonwealth, including, but not limited to, those laws imposing: (i) excise taxes, (ii) sales taxes, and (iii) license and revenue-stamping requirements.

2003, c. 1010 .