(a) A person shall not, in connection with a delivery sale, accept a purchase order, sell, mail, deliver, or cause to be delivered any tobacco product to any individual who is under the legal minimum purchase age in this state.(b) Each person accepting a purchase order for, selling, mailing, delivering, or cause to be delivered of any tobacco product in connection with a delivery sale shall comply with:(1) The applicable age verification requirements set forth in 16-9E-3 of this code; (2) The applicable shipping requirements set forth in 16-9E-4 of this code;(3) The applicable registration and reporting requirements set forth in 16-9E-5 of this code;(4) The tax collection requirements set forth in 16-9E-6 of this code; and(5) All other laws of this state generally applicable to sales of tobacco products 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 or other payment obligations.
West Virginia Legal Code