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§ 231-A. Delivery sales of cigarettes

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 24, 2005

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 1. The Fiscal Code (Refs & Annos)
Article II-a. Cigarette Sales and Licensing (Refs & Annos)
Effective: January 24, 2005
72 P.S. § 231-A
§ 231-A. Delivery sales of cigarettes
Currentness
(a) It shall be unlawful for any person in the business of selling cigarettes to take an order for cigarettes through the mail or through any telecommunications means, including by telephone, facsimile or the Internet, if in providing for the sale or delivery of the cigarettes pursuant to the order the person mails the cigarettes or ships the cigarettes sold by him to the purchaser by carrier in or affecting interstate commerce, and the person fails to comply with each of the following procedures for the delivery sales to the purchaser:
(1) Before mailing or shipping the cigarettes, the person receives from the purchaser the following:
(i) A copy of a valid government-issued document, whether an operator's permit or otherwise, that provides the name, address and date of birth of the purchaser.
(ii) A signed statement in writing from the purchaser providing a certification that the purchaser:
(A) is of legal minimum purchase age in this Commonwealth;
(B) wants to receive mailings from a tobacco company; and
(C) understands that providing false information constitutes a violation of law.
(2) Before mailing or shipping the cigarettes, the person:
(i) verifies the date of birth or age of the purchaser against a commercially available database; or
(ii) obtains a photocopy or other image of the valid, government-issued identification stating the date of birth or age of the purchaser placing the order.
(3) In the case of an order for cigarettes that occurs pursuant to an advertisement on the Internet or in any newspaper or print or other media, the person receives payment by credit card or check for the order before mailing or shipping the cigarettes. Payment must be made by credit card issued to or check issued by the person purchasing the cigarettes.
(4) The person employs a method of mailing or shipping the cigarettes requiring that the purchaser of the cigarettes:
(i) Be the addressee.
(ii) Sign for the delivery of the cigarettes.
(iii) If the purchaser appears to the carrier making the delivery to be under twenty-five years of age, take delivery of the package only after producing valid, government-issued identification that bears a photo of the purchaser and indicates that the purchaser is at least eighteen years of age.
(5) The bill of lading clearly states the requirements in paragraph (4) and specifies that State law requires compliance with the requirements.
(6) The person notifies the carrier for the mailing or shipping, in writing, of the age of the addressee as indicated by the government-issued document received under paragraph (1).
(7) This section shall not be construed as imposing liability upon any common carrier, or officers or employees thereof, when acting within the scope of business of the common carrier.
(b) Prior to making delivery sales or shipping cigarettes in connection with any sales subject to this section, every person shall file with the department a statement setting forth such person's name, trade name and the address of such person's principal place of business and any other place of business.
(c) Any person that satisfies the requirements of 15 U.S.C. § 376 (relating to reports to State tobacco tax administrator) shall simultaneously file such report with the department.
(d) Each person making a delivery sale shall collect and remit to the department any taxes levied by the State with respect to such sale pursuant to law, except that such collection and remission shall not be required to the extent such person has obtained proof in the form of the presence of applicable tax stamps or otherwise that such taxes already have been paid to the Commonwealth.
(e) (1) Except as otherwise provided in this section, the first time a person violates any provision of this act, such person shall be fined not more than one thousand dollars ($1,000).
(2) In the case of a second or subsequent violation of this act, such person shall be fined not less than one thousand dollars ($1,000) and not more than five thousand dollars ($5,000).
(3) Any person who knowingly violates any provision of this section or who knowingly and falsely submits a certification under this section in another person's name shall, for each such offense, be fined not more than ten thousand dollars ($10,000) or imprisoned for not more than five years, or both.
(4) Whoever fails to pay any tax required in connection with a delivery sale shall pay, in addition to any other penalty, a penalty of fifty per centum of the tax due but unpaid.
(5) Any cigarettes sold or attempted to be sold in a delivery sale that does not meet the requirements of this act shall be forfeited to the Commonwealth and destroyed, pursuant to law.
(f) The department or its designee, the Attorney General or his or her designee or any person who holds a permit under 26 U.S.C. § 5712 (relating to application for permit) or 19 U.S.C. § 1311 (relating to bonded manufacturing warehouses) or 1555 (relating to bonded warehouses) may bring an action in the appropriate court in this Commonwealth to prevent or restrain violations of this section by any person or any person controlling such person.

Credits

1929, April 9, P.L. 343, No. 176, art. II-A, § 231-A, added 2004, Nov. 23, P.L. 1238, No. 150, § 1, effective in 60 days [Jan. 24, 2005].
72 P.S. § 231-A, PA ST 72 P.S. § 231-A
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document