Sec. 6.3. “Delivery sale” means a sale of an e-liquid to a purchaser in Indiana in which the purchaser submits the order for the sale:

(1) by telephone;

(2) over the Internet; or

(3) through the mail or another delivery system;

and the e-liquid is shipped through a delivery service. “Delivery sale” does not include a sale of an e-liquid not for personal consumption to a person who is a retailer.

As added by P.L.206-2017, SEC.6. Amended by P.L.49-2020, SEC.11.