Texas Code § 161.452

REQUIREMENTS FOR DELIVERY SALES
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Sec. 161.452. REQUIREMENTS FOR DELIVERY SALES. (a) A person may not make a delivery sale of cigarettes or e-cigarettes to an individual who is under the age prescribed by Section 161.082 .
(b) A person taking a delivery sale order of cigarettes shall comply with:
(1) the age verification requirements prescribed by Section 161.453 ;
(2) the disclosure requirements prescribed by Section 161.454 ;
(3) the registration and reporting requirements prescribed by Section 161.456 ;
(4) the tax collection requirements prescribed by Section 161.457 ; and
(5) each law of this state that generally applies to sales of cigarettes that occur entirely within this state, including a law:
(A) imposing a tax; or
(B) prescribing a permitting or tax-stamping requirement.
(c) A person taking a delivery sale order of e-cigarettes shall comply with:
(1) the age verification requirements prescribed by Section 161.453 ;
(2) the disclosure requirements prescribed by Section 161.454 ;
(3) the registration and reporting requirements prescribed by Section 161.456 ; and
(4) each law of this state that generally applies to sales of e-cigarettes that occur entirely within this state.

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