### Question
How is the term delivery sale defined?


### Answer
The term **delivery sale** is defined in *15 U.S.C. § 375* as the following:

> any sale of cigarettes or smokeless tobacco to a consumer if—


(A) the consumer submits the order for the sale by means of a telephone or other method of voice transmission, the mails, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made

#### Citation:
  - *15 U.S.C. § 375*
  - Heading: **CHAPTER 10A-COLLECTION OF STATE CIGARETTE TAXES**

