42-3222. Delivery sales


A. A sale of tobacco products that constitutes a delivery sale pursuant to section
42-3221 is a delivery sale regardless of whether the person accepting the order for the
delivery sale is located in or outside this state.


B. A sale of tobacco products is not a sale to a consumer for the purposes of this
article if the sale is to an Indian tribe, an enterprise owned by a tribe, a tribal
member or an entity owned by a tribal member that purchases the tobacco products for
resale on the tribe's or tribal member's reservation to the ultimate user of the tobacco
products. If a person is a distributor or cigarette distributor, as defined in section
42-3001, the person shall obtain a license from the department pursuant to section
42-3201 before submitting an order for a delivery sale.


C. A person shall not make a delivery sale of tobacco products to any individual
who is not an adult.


D. Each person accepting an order for a delivery sale shall comply with each of the
following:


1. The age verification requirements set forth in section 42-3223.


2. The disclosure requirements set forth in section 42-3224.


3. The shipping requirements set forth in section 42-3225.


4. The registration and reporting requirements set forth in section 42-3226.


5. The tax collection requirements set forth in section 42-3227.


6. The licensing and tax stamp requirements set forth in article 5 of this chapter
that apply to sales of tobacco products that occur entirely in this state.


7. All laws of this state generally applicable to sales of tobacco products that
occur entirely in this state imposing excise taxes and transaction privilege taxes.