Delaware Code Title 30 Sec. 5366 – Registration and reporting requirements
(a) Prior to making delivery sales or mailing, shipping or otherwise delivering any tobacco product, as defined under § 5301 of this title, in connection with any such sales, every person shall file with the Department a statement setting forth such person’s name, trade name and the address of such person’s principal place of business and any other place of business.
Terms Used In Delaware Code Title 30 Sec. 5366
- 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
- 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
- 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
- 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
(b) Not later than the tenth day of each calendar month, each person that has made a delivery sale or mailed, shipped or otherwise delivered any tobacco product, as defined under § 5301 of this title, in connection with any such sale during the previous calendar month shall file with the Department a memorandum or a copy of the invoice that provides for each and every such delivery sale:
(1) The name and address of the consumer to whom such delivery sale was made;
(2) The brand or brands of the any tobacco product, as defined under § 5301 of this title, that were sold in such delivery sale; and
(3) The quantity of cigarettes that were sold in such delivery sale.
(c) Any person that satisfies the requirements of 15 U.S.C. § 376 shall be deemed to satisfy the requirements of this section.