42-3227. Collection of taxes

Each person accepting a purchase order for a delivery sale shall collect and remit to the department all taxes imposed on tobacco products by this state with respect to the delivery sale. With respect to cigarettes, the collection and remission shall not be required if the person has obtained proof in the form of the presence of applicable tax stamps or tax exempt stamps or other proof that the taxes have already been paid to this state.

42-3227. Collection of taxes

Each person accepting a purchase order for a delivery sale shall collect and remit to the department all taxes imposed on tobacco products by this state with respect to the delivery sale. With respect to cigarettes, the collection and remission shall not be required if the person has obtained proof in the form of the presence of applicable tax stamps or tax exempt stamps or other proof that the taxes have already been paid to this state.