### Question
What does delivery sale mean?


### Answer
**Delivery sale** has the following meaning in *26 U.S.C. § 5761*:

> any sale of a tobacco product to a consumer if—


(i) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, 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, or


(ii) the tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the tobacco product

#### Citation:
  - *26 U.S.C. § 5761*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES > Subchapter G-Penalties and Forfeitures**

