Indiana Code § 24-3-5-1

"Delivery sale"
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Sec. 1. As used in this chapter, "delivery sale" means a transaction for the purchase of tobacco products in which an offer to purchase tobacco products is made: (1) electronically using a computer network (as defined in IC 35-43-2-3 ); (2) by mail; or (3) by telephone; and acceptance of the offer results in delivery of the tobacco products to a named individual or entity at a designated address.

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