This bill authorizes the sale of pipe tobacco and premium cigars to consumers in this State through remote retail sales transactions. It also authorizes the delivery of those tobacco products to consumers in this State and authorizes consumers to accept delivery of those tobacco products. The bill establishes licensing requirements for remote retail sellers and requirements for the payment of tax on pipe tobacco and premium cigars sold through remote retail sales.

Statutes affected:
Bill Text LD 1923, SP 785: 22.1555, 36.4401, 36.4402, 36.4403, 36.4404