Sec. 6.3. "Delivery sale" means a sale of an e-liquid, an e-liquid product, or a vapor device 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, e-liquid product, or vapor device is shipped through a delivery service. "Delivery sale" does not include a sale of an e-liquid, an e-liquid product, or a vapor device not for personal consumption to a person who is a retailer.
As added by P.L.206-2017, SEC.6. Amended by P.L.49-2020, SEC.11; P.L.148-2026, SEC.9.