delivery sale

(3) Special rule for delivery sales (A) In general Paragraph (2) shall not apply to any tobacco product sold in connection with a delivery sale. (B) Delivery sale For purposes of subparagraph (A), the term “delivery sale” means any sale of a tobacco product to a consumer if— (i) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made, or (ii) the tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the tobacco product.

Source

26 USC § 5761(d)(3)


Scoping language

None identified, default scope is assumed to be the parent (subchapter G) of this section.
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