§ 18-2-246-7

A. No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the Commonwealth.\nB. Each person accepting a purchase order for a delivery sale shall comply with:\n1. The age verification requirements set forth in § 18.2-246.8;\n2. The disclosure requirements set forth in § 18.2-246.9;\n3. The shipping requirements set forth in § 18.2-246.10;\n4. The registration and reporting requirements set forth in § 18.2-246.11;\n5. The tax collection requirements set forth in § 18.2-246.12; and\n6. 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.\n2003, c. 1010.