Virginia Code § 18.2-246.7

Requirements for delivery sales
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A. No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the Commonwealth.
B. Each person accepting a purchase order for a delivery sale shall comply with:
1. The age verification requirements set forth in § 18.2-246.8;
2. The disclosure requirements set forth in § 18.2-246.9;
3. The shipping requirements set forth in § 18.2-246.10;
4. The registration and reporting requirements set forth in § 18.2-246.11;
5. The tax collection requirements set forth in § 18.2-246.12; and
6. All other laws of the Commonwealth generally applicable to sales of cigarettes that occur entirely within the Commonwealth, including, but not limited to, those laws imposing: (i) excise taxes, (ii) sales taxes, and (iii) license and revenue-stamping requirements.
2003, c. 1010.

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