Sec. 6.3. "Delivery sale" means a sale of e-liquids 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-liquids are shipped through a delivery service. "Delivery sale" does not include a sale of e-liquids not for personal consumption to a person who is a retailer.
As added by P.L.206-2017, SEC.6.
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