§ 5362

(a) No person shall make a delivery sale of any tobacco product or tobacco substitute to any individual who is under the legal minimum purchase age in this State. (b) Each person accepting a purchase order for a delivery sale shall comply with: (1) The age verification requirements set forth in § 5363 of this title; (2) The disclosure requirements set forth in § 5364 of this title; (3) The shipping requirements set forth in § 5365 of this title; (4) The registration and reporting requirements set forth in § 5366 of this title; (5) The tax collection requirements set forth in § 5367 of this title; and (6) All other laws of this State generally applicable to sales of any tobacco product or tobacco substitute that occur entirely within this State, including, but not limited to, those laws imposing: a. Excise taxes; b. Sales taxes; c. License and revenue-stamping requirements; and d. Escrow payment obligations as set forth in § 6082 of Title 29.74 Del. Laws, c. 95, § 1; 82 Del. Laws, c. 10, § 13;