                                 CODE OF VIRGINIA

REQUIREMENTS FOR DELIVERY SALES (§ 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.

B. Each person accepting a purchase order for a delivery sale shall comply with:

   1. The age verification requirements set forth in &#xA7; 18.2-246.8;

   2. The disclosure requirements set forth in &#xA7; 18.2-246.9;

   3. The shipping requirements set forth in &#xA7; 18.2-246.10;

   4. The registration and reporting requirements set forth in &#xA7;
   18.2-246.11;

   5. The tax collection requirements set forth in &#xA7; 18.2-246.12; and

   6. 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.

HISTORY: 2003, c. 1010.