Delaware Code Title 30 Sec. 5307 – License for sales of tobacco products
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A person may not engage in or conduct the business of manufacturing, purchasing, selling, consigning, or distributing tobacco products in this State or acting as an affixing agent without having first obtained the appropriate license for that purpose as prescribed by this chapter.
30 Del. C. 1953, § ?5307; 54 Del. Laws, c. 296, § ?1; 57 Del. Laws, c. 136, § ?23; 81 Del. Laws, c. 55, § 5;
Terms Used In Delaware Code Title 30 Sec. 5307
- Affixing agent: means any tobacco products dealer or any other person within or without this State appointed by the Department of Finance as an agent to affix the stamps to be used in paying the excise tax imposed by this chapter. See Delaware Code Title 30 Sec. 5301
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- 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
- 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