§ 44-20-1-2

(a) No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the state. (b) Each person accepting a purchase order for a delivery sale shall comply with: (1) The age verification requirements set forth in § 44-20.1-3; (2) The disclosure requirements set forth in § 44-20.1-4; (3) The shipping requirements set forth in § 44-20.1-5; (4) The registration and reporting requirements set forth in § 44-20.1-6; (5) The tax collection requirements set forth in § 44-20.1-7; and (6) All other laws of the state generally applicable to sales of cigarettes that occur entirely within the state, including, but not limited to, those laws imposing: (i) excise taxes; (ii) sales taxes; (iii) license and revenue-stamping requirements; and (iv) escrow payment obligations as set forth in § 23-71-3. History of Section.P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.