Terms Used In Delaware Code > Title 30 > Chapter 53 > Subchapter VI - Delivery Sales of Any Tobacco Product

• Consumer: means any person who has possession of tobacco products for any purpose other than transportation or sale. See Delaware Code Title 30 Sec. 5301
• Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
• Distributor: means any of the following:

  a. See Delaware Code Title 30 Sec. 5301

• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
• Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
• Personal property: All property that is not real property.
• Place of business: means any place where tobacco products are sold, or where tobacco products are bought or kept for the purpose of sale or consumption, including, so far as applicable, any vessel, airplane, train, or vending machine dispensing tobacco products. See Delaware Code Title 30 Sec. 5301
• Retail dealer: means any person who purchases or receives stamped tobacco products from any source whatsoever for the purpose of sale to the ultimate consumer. See Delaware Code Title 30 Sec. 5301
• Sale: means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Delaware Code Title 30 Sec. 5301
• State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
• Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
• Tobacco products: means all products made primarily from tobacco for individual consumption, including cigarettes, cigars, pipe tobacco, and vapor products. See Delaware Code Title 30 Sec. 5301
• United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
• Use: means the exercise of any right or power over tobacco products including the retention for any length of time for any purpose other than sale or transportation as allowed under the provisions of this chapter. See Delaware Code Title 30 Sec. 5301