Delaware § 5361 Definitions

Delaware Statutes

§ 5361 — Definitions

Delaware § 5361

JurisdictionDelaware

Title30

PartCommodity Taxes

Ch. 53Tobacco Product Taxation and Licensing

Subch.Delivery Sales of Any Tobacco Product

This text of Delaware § 5361 (Definitions) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 5361 (2026).

Text

For purposes of this subchapter:

(1)“Adult” means a person who is at least the legal minimum purchase age.

(2)“Consumer” means an individual who is not licensed as a distributor or retail dealer pursuant to subchapter II of this chapter.

(3)“Delivery sale” means any sale of any tobacco product or tobacco substitute to a consumer in this State where either: a. The purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the Internet or other online service; or b. The tobacco products or tobacco substitutes are delivered by use of the mails or of a delivery service. A sale of any tobacco product or tobacco substitute shall be a delivery sale regardless of whether the seller is located within

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For purposes of this subchapter:

(1) “Adult” means a person who is at least the legal minimum purchase age.

(2) “Consumer” means an individual who is not licensed as a distributor or retail dealer pursuant to subchapter II of this chapter.

(3) “Delivery sale” means any sale of any tobacco product or tobacco substitute to a consumer in this State where either:

a. The purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the Internet or other online service; or

b. The tobacco products or tobacco substitutes are delivered by use of the mails or of a delivery service.

A sale of any tobacco product or tobacco substitute shall be a delivery sale regardless of whether the seller is located within or without this State. A sale of any tobacco product or tobacco substitute not for personal consumption to a person who is a distributor or a retail dealer shall not be a delivery sale.

(4) “Delivery service” means any person who is engaged in the commercial delivery of letters, packages or other containers.

(5) “Department” means the Department of Finance.

(6) “Legal minimum purchase age” is the minimum age at which an individual may legally purchase any tobacco product or tobacco substitute in this State under § 1116 of Title 11.

(7) “Mails” or “mailing” means the shipment of cigarettes through the United States Postal Office.

(8) “Person” means the same as that term is defined in § 302(15) of Title 1.

(9) “Shipping container” means a container in which cigarettes are shipped in connection with a delivery sale.

(10) “Shipping documents” means bills of lading, airbills or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages or other containers.

(11) “Tobacco product” means as defined under § 1115(9)a. of Title 11.

(12) “Tobacco substitute” means as defined under § 1115 of Title 11.