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.
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