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.
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