---
kind: "section"
citation: "15 U.S.C. § 376a"
title: "15"
title_heading: "Commerce and Trade"
number: "376a"
heading: "Delivery sales"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/376a"
units:
  - "Chapter 10A — Collection of State Cigarette Taxes"
---

# §376a. Delivery sales

- (a) **In general—** With respect to [delivery sales](/usc/15/375.md?p=5) into a specific [State](/usc/15/375.md?p=12) and place, each [delivery seller](/usc/15/375.md?p=6) shall comply with—
  - (1) the shipping requirements set forth in [subsection (b)](#b);
  - (2) the recordkeeping requirements set forth in [subsection (c)](#c);
  - (3) all [State](/usc/15/375.md?p=12), local, [tribal](/usc/15/375.md?p=9), and other laws generally applicable to sales of [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) as if the [delivery sales](/usc/15/375.md?p=5) occurred entirely within the specific [State](/usc/15/375.md?p=12) and place, including laws imposing—
    - (A) excise taxes;
    - (B) licensing and tax-stamping requirements;
    - (C) restrictions on sales to minors; and
    - (D) other payment obligations or legal requirements relating to the sale, distribution, or delivery of [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13); and
  - (4) the tax collection requirements set forth in [subsection (d)](#d).
- (b) **Shipping and packaging—**
  - (1) **Required statement—** For any shipping package containing [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13), the [delivery seller](/usc/15/375.md?p=6) shall include on the bill of lading, if any, and on the outside of the shipping package, on the same surface as the delivery address, a clear and conspicuous statement providing as follows: “[CIGARETTES](/usc/15/375.md?p=2-A)/NICOTINE/[SMOKELESS TOBACCO](/usc/15/375.md?p=13): FEDERAL LAW REQUIRES THE PAYMENT OF ALL APPLICABLE EXCISE TAXES, AND COMPLIANCE WITH APPLICABLE LICENSING AND TAX-STAMPING OBLIGATIONS”.
  - (2) **Failure to label—** Any shipping package described in [paragraph (1)](#b-1) that is not labeled in accordance with that paragraph shall be treated as nondeliverable matter by a [common carrier](/usc/15/375.md?p=3) or other delivery service, if the [common carrier](/usc/15/375.md?p=3) or other delivery service knows or should know the package contains [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13). If a [common carrier](/usc/15/375.md?p=3) or other delivery service believes a package is being submitted for delivery in violation of [paragraph (1)](#b-1), it may require the [person](/usc/15/375.md?p=11) submitting the package for delivery to establish that it is not being sent in violation of [paragraph (1)](#b-1) before accepting the package for delivery. Nothing in this paragraph shall require the [common carrier](/usc/15/375.md?p=3) or other delivery service to open any package to determine its contents.
  - (3) **Weight restriction—** A [delivery seller](/usc/15/375.md?p=6) shall not sell, offer for sale, deliver, or cause to be delivered in any single sale or single delivery any [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) weighing more than 10 pounds.
  - (4) **Age verification—**
    - (A) **In general—** A [delivery seller](/usc/15/375.md?p=6) who mails or ships tobacco products—
      - (i) shall not sell, deliver, or cause to be delivered any tobacco products to a [person](/usc/15/375.md?p=11) under the minimum age required for the legal sale or purchase of tobacco products, as determined by the applicable law at the place of delivery;
      - (ii) shall use a method of mailing or shipping that requires—
        - (I) the purchaser placing the [delivery sale](/usc/15/375.md?p=5) order, or an adult who is at least the minimum age required for the legal sale or purchase of tobacco products, as determined by the applicable law at the place of delivery, to sign to accept delivery of the shipping container at the delivery address; and
        - (II) the [person](/usc/15/375.md?p=11) who signs to accept delivery of the shipping container to provide proof, in the form of a valid, government-issued identification bearing a photograph of the individual, that the [person](/usc/15/375.md?p=11) is at least the minimum age required for the legal sale or purchase of tobacco products, as determined by the applicable law at the place of delivery; and
      - (iii) shall not accept a [delivery sale](/usc/15/375.md?p=5) order from a [person](/usc/15/375.md?p=11) without—
        - (I) obtaining the full name, birth date, and residential address of that [person](/usc/15/375.md?p=11); and
        - (II) verifying the information provided in [subclause (I)](#b-4-A-iii-I), through the use of a commercially available database or aggregate of databases, consisting primarily of data from government sources, that are regularly used by government and businesses for the purpose of age and identity verification and authentication, to ensure that the purchaser is at least the minimum age required for the legal sale or purchase of tobacco products, as determined by the applicable law at the place of delivery.
    - (B) **Limitation—** No database being used for age and identity verification under [subparagraph (A)(iii)](#b-4-A-iii) shall be in the possession or under the control of the [delivery seller](/usc/15/375.md?p=6), or be subject to any changes or supplementation by the [delivery seller](/usc/15/375.md?p=6).
- (c) **Records—**
  - (1) **In general—** Each [delivery seller](/usc/15/375.md?p=6) shall keep a record of any [delivery sale](/usc/15/375.md?p=5), including all of the information described in [section 376(a)(2) of this title](/usc/15/376.md?p=a-2), organized by the [State](/usc/15/375.md?p=12), and within the [State](/usc/15/375.md?p=12), by the city or town and by zip code, into which the [delivery sale](/usc/15/375.md?p=5) is so made.
  - (2) **Record retention—** Records of a [delivery sale](/usc/15/375.md?p=5) shall be kept as described in [paragraph (1)](#c-1) until the end of the 4th full calendar year that begins after the date of the [delivery sale](/usc/15/375.md?p=5).
  - (3) **Access for officials—** Records kept under [paragraph (1)](#c-1) shall be made available to [tobacco tax administrators](/usc/15/375.md?p=14) of the [States](/usc/15/375.md?p=12), to [local governments](/usc/15/34.md?p=1) and [Indian tribes](/usc/15/375.md?p=9) that apply local or [tribal](/usc/15/375.md?p=9) taxes on [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13), to the attorneys general of the [States](/usc/15/375.md?p=12), to the chief law enforcement officers of the [local governments](/usc/15/34.md?p=1) and [Indian tribes](/usc/15/375.md?p=9), and to the [Attorney General](/usc/15/375.md?p=1) of the United States in order to ensure the compliance of [persons](/usc/15/375.md?p=11) making [delivery sales](/usc/15/375.md?p=5) with the requirements of this chapter.
- (d) **Delivery—**
  - (1) **In general—** Except as provided in [paragraph (2)](#d-2), no [delivery seller](/usc/15/375.md?p=6) may sell or deliver to any [consumer](/usc/15/375.md?p=4), or tender to any [common carrier](/usc/15/375.md?p=3) or other delivery service, any [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) pursuant to a [delivery sale](/usc/15/375.md?p=5) unless, in advance of the sale, delivery, or tender—
    - (A) any [cigarette](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) excise tax that is imposed by the [State](/usc/15/375.md?p=12) in which the [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) are to be delivered has been paid to the [State](/usc/15/375.md?p=12);
    - (B) any [cigarette](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) excise tax that is imposed by the [local government](/usc/15/34.md?p=1) of the place in which the [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) are to be delivered has been paid to the [local government](/usc/15/34.md?p=1); and
    - (C) any required stamps or other indicia that the excise tax has been paid are properly affixed or applied to the [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13).
  - (2) **Exception—** [Paragraph (1)](#d-1) does not apply to a [delivery sale](/usc/15/375.md?p=5) of [smokeless tobacco](/usc/15/375.md?p=13) if the law of the [State](/usc/15/375.md?p=12) or [local government](/usc/15/34.md?p=1) of the place where the [smokeless tobacco](/usc/15/375.md?p=13) is to be delivered requires or otherwise provides that [delivery sellers](/usc/15/375.md?p=6) collect the excise tax from the [consumer](/usc/15/375.md?p=4) and remit the excise tax to the [State](/usc/15/375.md?p=12) or [local government](/usc/15/34.md?p=1), and the [delivery seller](/usc/15/375.md?p=6) complies with the requirement.
- (e) **List of unregistered or noncompliant delivery sellers—**
  - (1) **In general—**
    - (A) **Initial list—** Not later than 90 days after this subsection goes into effect under the Prevent All [Cigarette](/usc/15/375.md?p=2-A) Trafficking Act of 2009, the [Attorney General](/usc/15/375.md?p=1) of the United States shall compile a list of [delivery sellers](/usc/15/375.md?p=6) of [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) that have not registered with the [Attorney General](/usc/15/375.md?p=1) of the United States pursuant to [section 376(a) of this title](/usc/15/376.md?p=a), or that are otherwise not in compliance with this chapter, and—
      - (i) distribute the list to—
        - (I) the [attorney general](/usc/15/375.md?p=1) and tax [administrator](/usc/15/636e.md?p=1) of every [State](/usc/15/375.md?p=12);
        - (II) [common carriers](/usc/15/375.md?p=3) and other [persons](/usc/15/375.md?p=11) that deliver small packages to [consumers](/usc/15/375.md?p=4) in [interstate commerce](/usc/15/375.md?p=10-A), including the United States Postal Service; and
        - (III) any other [person](/usc/15/375.md?p=11) that the [Attorney General](/usc/15/375.md?p=1) of the United States determines can promote the effective enforcement of this chapter; and
      - (ii) publicize and make the list available to any other [person](/usc/15/375.md?p=11) engaged in the business of interstate deliveries or who delivers [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) in or into any [State](/usc/15/375.md?p=12).
    - (B) **List contents—** To the extent known, the [Attorney General](/usc/15/375.md?p=1) of the United States shall include, for each [delivery seller](/usc/15/375.md?p=6) on the list described in [subparagraph (A)](#e-1-A)—
      - (i) all names the [delivery seller](/usc/15/375.md?p=6) uses or has used in the transaction of its business or on packages delivered to customers;
      - (ii) all addresses from which the [delivery seller](/usc/15/375.md?p=6) does or has done business, or ships or has shipped [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13);
      - (iii) the website addresses, primary e-mail address, and phone number of the [delivery seller](/usc/15/375.md?p=6); and
      - (iv) any other information that the [Attorney General](/usc/15/375.md?p=1) of the United States determines would facilitate compliance with this subsection by recipients of the list.
    - (C) **Updating—** The [Attorney General](/usc/15/375.md?p=1) of the United States shall update and distribute the list described in [subparagraph (A)](#e-1-A) at least once every 4 months, and may distribute the list and any updates by regular mail, electronic mail, or any other reasonable means, or by providing recipients with access to the list through a nonpublic website that the [Attorney General](/usc/15/375.md?p=1) of the United States regularly updates.
    - (D) **State, local, or tribal additions—** The [Attorney General](/usc/15/375.md?p=1) of the United States shall include in the list described in [subparagraph (A)](#e-1-A) any noncomplying [delivery sellers](/usc/15/375.md?p=6) identified by any [State](/usc/15/375.md?p=12), local, or [tribal](/usc/15/375.md?p=9) government under [paragraph (6)](#e-6), and shall distribute the list to the [attorney general](/usc/15/375.md?p=1) or chief law enforcement official and the tax [administrator](/usc/15/636e.md?p=1) of any government submitting any such information, and to any [common carriers](/usc/15/375.md?p=3) or other [persons](/usc/15/375.md?p=11) who deliver small packages to [consumers](/usc/15/375.md?p=4) identified by any government pursuant to [paragraph (6)](#e-6).
    - (E) **Accuracy and completeness of list of noncomplying delivery sellers—** In preparing and revising the list described in [subparagraph (A)](#e-1-A), the [Attorney General](/usc/15/375.md?p=1) of the United States shall—
      - (i) use reasonable procedures to ensure maximum possible accuracy and completeness of the records and information relied on for the purpose of determining that a [delivery seller](/usc/15/375.md?p=6) is not in compliance with this chapter;
      - (ii) not later than 14 days before including a [delivery seller](/usc/15/375.md?p=6) on the list, make a reasonable attempt to send notice to the [delivery seller](/usc/15/375.md?p=6) by letter, electronic mail, or other means that the [delivery seller](/usc/15/375.md?p=6) is being placed on the list, which shall cite the relevant provisions of this chapter and the specific reasons for which the [delivery seller](/usc/15/375.md?p=6) is being placed on the list;
      - (iii) provide an opportunity to the [delivery seller](/usc/15/375.md?p=6) to challenge placement on the list;
      - (iv) investigate each challenge described in [clause (iii)](#e-1-E-iii) by contacting the relevant Federal, [State](/usc/15/375.md?p=12), [tribal](/usc/15/375.md?p=9), and local law enforcement officials, and provide the specific findings and results of the investigation to the [delivery seller](/usc/15/375.md?p=6) not later than 30 days after the date on which the challenge is made; and
      - (v) if the [Attorney General](/usc/15/375.md?p=1) of the United States determines that the basis for including a [delivery seller](/usc/15/375.md?p=6) on the list is inaccurate, based on incomplete information, or cannot be verified, promptly remove the [delivery seller](/usc/15/375.md?p=6) from the list as appropriate and notify each appropriate Federal, [State](/usc/15/375.md?p=12), [tribal](/usc/15/375.md?p=9), and local authority of the determination.
    - (F) **Confidentiality—** The list described in [subparagraph (A)](#e-1-A) shall be confidential, and any [person](/usc/15/375.md?p=11) receiving the list shall maintain the confidentiality of the list and may deliver the list, for enforcement purposes, to any government official or to any [common carrier](/usc/15/375.md?p=3) or other [person](/usc/15/375.md?p=11) that delivers tobacco products or small packages to [consumers](/usc/15/375.md?p=4). Nothing in this section shall prohibit a [common carrier](/usc/15/375.md?p=3), the United States Postal Service, or any other [person](/usc/15/375.md?p=11) receiving the list from discussing with a listed [delivery seller](/usc/15/375.md?p=6) the inclusion of the [delivery seller](/usc/15/375.md?p=6) on the list and the resulting effects on any services requested by the listed [delivery seller](/usc/15/375.md?p=6).
  - (2) **Prohibition on delivery—**
    - (A) **In general—** Commencing on the date that is 60 days after the date of the initial distribution or availability of the list described in [paragraph (1)(A)](#e-1-A), no [person](/usc/15/375.md?p=11) who receives the list under [paragraph (1)](#e-1), and no [person](/usc/15/375.md?p=11) who delivers [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) to [consumers](/usc/15/375.md?p=4), shall knowingly complete, cause to be completed, or complete its portion of a delivery of any package for any [person](/usc/15/375.md?p=11) whose name and address are on the list, unless—
      - (i) the [person](/usc/15/375.md?p=11) making the delivery knows or believes in good faith that the item does not include [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13);
      - (ii) the delivery is made to a [person](/usc/15/375.md?p=11) lawfully engaged in the business of manufacturing, distributing, or selling [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13); or
      - (iii) the package being delivered weighs more than 100 pounds and the [person](/usc/15/375.md?p=11) making the delivery does not know or have reasonable cause to believe that the package contains [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13).
    - (B) **Implementation of updates—** Commencing on the date that is 30 days after the date of the distribution or availability of any updates or corrections to the list described in [paragraph (1)(A)](#e-1-A), all recipients and all [common carriers](/usc/15/375.md?p=3) or other [persons](/usc/15/375.md?p=11) that deliver [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) to [consumers](/usc/15/375.md?p=4) shall be subject to [subparagraph (A)](#e-2-A) in regard to the corrections or updates.
  - (3) **Exemptions—**
    - (A) **In general—** [Subsection (b)(2)](#b-2) and any requirements or restrictions placed directly on [common carriers](/usc/15/375.md?p=3) under this subsection, including subparagraphs [(A)](#e-2-A) and [(B)](#e-2-B) of paragraph (2), shall not apply to a [common carrier](/usc/15/375.md?p=3) that—
      - (i) is subject to a settlement [agreement](/usc/15/7a.md?p=2) described in [subparagraph (B)](#e-3-B); or
      - (ii) if a settlement [agreement](/usc/15/7a.md?p=2) described in [subparagraph (B)](#e-3-B) to which the [common carrier](/usc/15/375.md?p=3) is a party is terminated or otherwise becomes inactive, is administering and enforcing policies and practices throughout the United States that are at least as stringent as the [agreement](/usc/15/7a.md?p=2).
    - (B) **Settlement agreement—** A settlement [agreement](/usc/15/7a.md?p=2) described in this subparagraph—
      - (i) is a settlement [agreement](/usc/15/7a.md?p=2) relating to tobacco product deliveries to [consumers](/usc/15/375.md?p=4); and
      - (ii) includes—
        - (I) the Assurance of Discontinuance entered into by the [Attorney General](/usc/15/375.md?p=1) of New York and DHL Holdings USA, Inc. and DHL Express (USA), Inc. on or about July 1, 2005, the Assurance of Discontinuance entered into by the [Attorney General](/usc/15/375.md?p=1) of New York and United Parcel Service, Inc. on or about October 21, 2005, and the Assurance of Compliance entered into by the [Attorney General](/usc/15/375.md?p=1) of New York and Federal Express Corporation and FedEx Ground Package Systems, Inc. on or about February 3, 2006, if each of those [agreements](/usc/15/7a.md?p=2) is honored throughout the United States to block illegal deliveries of [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) to [consumers](/usc/15/375.md?p=4); and
        - (II) any other active [agreement](/usc/15/7a.md?p=2) between a [common carrier](/usc/15/375.md?p=3) and a [State](/usc/15/375.md?p=12) that operates throughout the United States to ensure that no deliveries of [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) shall be made to [consumers](/usc/15/375.md?p=4) or illegally operating Internet or mail-order sellers and that any such deliveries to [consumers](/usc/15/375.md?p=4) shall not be made to minors or without payment to the [States](/usc/15/375.md?p=12) and localities where the [consumers](/usc/15/375.md?p=4) are located of all taxes on the tobacco products.
  - (4) **Shipments from persons on list—**
    - (A) **In general—** If a [common carrier](/usc/15/375.md?p=3) or other delivery service delays or interrupts the delivery of a package in the possession of the [common carrier](/usc/15/375.md?p=3) or delivery service because the [common carrier](/usc/15/375.md?p=3) or delivery service determines or has reason to believe that the [person](/usc/15/375.md?p=11) ordering the delivery is on a list described in [paragraph (1)(A)](#e-1-A) and that clauses [(i)](#e-2-A-i), [(ii)](#e-2-A-ii), and [(iii)](#e-2-A-iii) of paragraph (2)(A) do not apply—
      - (i) the [person](/usc/15/375.md?p=11) ordering the delivery shall be obligated to pay—
        - (I) the [common carrier](/usc/15/375.md?p=3) or other delivery service as if the delivery of the package had been timely completed; and
        - (II) if the package is not deliverable, any reasonable additional fee or charge levied by the [common carrier](/usc/15/375.md?p=3) or other delivery service to cover any extra costs and inconvenience and to serve as a disincentive against such noncomplying delivery orders; and
      - (ii) if the package is determined not to be deliverable, the [common carrier](/usc/15/375.md?p=3) or other delivery service shall offer to provide the package and its contents to a Federal, [State](/usc/15/375.md?p=12), or local law enforcement agency.
    - (B) **Records—** A [common carrier](/usc/15/375.md?p=3) or other delivery service shall maintain, for a period of 5 years, any records kept in the ordinary course of business relating to any delivery interrupted under this paragraph and provide that information, upon request, to the [Attorney General](/usc/15/375.md?p=1) of the United States or to the [attorney general](/usc/15/375.md?p=1) or chief law enforcement official or tax [administrator](/usc/15/636e.md?p=1) of any [State](/usc/15/375.md?p=12), local, or [tribal](/usc/15/375.md?p=9) government.
    - (C) **Confidentiality—** Any [person](/usc/15/375.md?p=11) receiving records under [subparagraph (B)](#e-4-B) shall—
      - (i) use the records solely for the purposes of the enforcement of this chapter and the collection of any taxes owed on related sales of [cigarettes](/usc/15/375.md?p=2-A) and [smokeless tobacco](/usc/15/375.md?p=13); and
      - (ii) keep confidential any personal information in the records not otherwise required for such purposes.
  - (5) **Preemption—**
    - (A) **In general—** No [State](/usc/15/375.md?p=12), local, or [tribal](/usc/15/375.md?p=9) government, nor any political authority of 2 or more [State](/usc/15/375.md?p=12), local, or [tribal](/usc/15/375.md?p=9) governments, may enact or enforce any law or regulation relating to [delivery sales](/usc/15/375.md?p=5) that restricts deliveries of [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) to [consumers](/usc/15/375.md?p=4) by [common carriers](/usc/15/375.md?p=3) or other delivery services on behalf of [delivery sellers](/usc/15/375.md?p=6) by—
      - (i) requiring that the [common carrier](/usc/15/375.md?p=3) or other delivery service verify the age or identity of the [consumer](/usc/15/375.md?p=4) accepting the delivery by requiring the [person](/usc/15/375.md?p=11) who signs to accept delivery of the shipping container to provide proof, in the form of a valid, government-issued identification bearing a photograph of the individual, that the [person](/usc/15/375.md?p=11) is at least the minimum age required for the legal sale or purchase of tobacco products, as determined by either [State](/usc/15/375.md?p=12) or local law at the place of delivery;
      - (ii) requiring that the [common carrier](/usc/15/375.md?p=3) or other delivery service obtain a signature from the [consumer](/usc/15/375.md?p=4) accepting the delivery;
      - (iii) requiring that the [common carrier](/usc/15/375.md?p=3) or other delivery service verify that all applicable taxes have been paid;
      - (iv) requiring that packages delivered by the [common carrier](/usc/15/375.md?p=3) or other delivery service contain any particular labels, notice, or markings; or
      - (v) prohibiting [common carriers](/usc/15/375.md?p=3) or other delivery services from making deliveries on the basis of whether the [delivery seller](/usc/15/375.md?p=6) is or is not identified on any list of [delivery sellers](/usc/15/375.md?p=6) maintained and distributed by any entity other than the Federal Government.
    - (B) **Relationship to other laws—** Except as provided in [subparagraph (C)](#e-5-C), nothing in this paragraph shall be construed to nullify, expand, restrict, or otherwise amend or modify—
      - (i) section [14501(c)(1)](/usc/49/14501.md?p=c-1) or [41713(b)(4)](/usc/49/41713.md?p=b-4) of title 49;
      - (ii) any other restrictions in Federal law on the ability of [State](/usc/15/375.md?p=12), local, or [tribal](/usc/15/375.md?p=9) governments to regulate [common carriers](/usc/15/375.md?p=3); or
      - (iii) any provision of [State](/usc/15/375.md?p=12), local, or [tribal](/usc/15/375.md?p=9) law regulating [common carriers](/usc/15/375.md?p=3) that is described in section 14501(c)(2) or 41713(b)(4)(B) of title 49.
    - (C) **State laws prohibiting delivery sales—**
      - (i) **In general—** Except as provided in [clause (ii)](#e-5-C-ii), nothing in the Prevent All [Cigarette](/usc/15/375.md?p=2-A) Trafficking Act of 2009, the amendments made by that Act, or in any other Federal statute shall be construed to preempt, supersede, or otherwise limit or restrict [State](/usc/15/375.md?p=12) laws prohibiting the [delivery sale](/usc/15/375.md?p=5), or the shipment or delivery pursuant to a [delivery sale](/usc/15/375.md?p=5), of [cigarettes](/usc/15/375.md?p=2-A) or other tobacco products to individual [consumers](/usc/15/375.md?p=4) or personal residences.
      - (ii) **Exemptions—** No [State](/usc/15/375.md?p=12) may enforce against a [common carrier](/usc/15/375.md?p=3) a law prohibiting the delivery of [cigarettes](/usc/15/375.md?p=2-A) or other tobacco products to individual [consumers](/usc/15/375.md?p=4) or personal residences without proof that the [common carrier](/usc/15/375.md?p=3) is not exempt under paragraph (3) of this subsection.
  - (6) **State, local, and tribal additions—**
    - (A) **In general—** Any [State](/usc/15/375.md?p=12), local, or [tribal](/usc/15/375.md?p=9) government shall provide the [Attorney General](/usc/15/375.md?p=1) of the United States with—
      - (i) all known names, addresses, website addresses, and other primary contact information of any [delivery seller](/usc/15/375.md?p=6) that—
        - (I) offers for sale or makes sales of [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) in or into the [State](/usc/15/375.md?p=12), locality, or [tribal](/usc/15/375.md?p=9) land; and
        - (II) has failed to register with or make reports to the respective tax [administrator](/usc/15/636e.md?p=1) as required by this chapter, or that has been found in a legal proceeding to have otherwise failed to comply with this chapter; and
      - (ii) a list of [common carriers](/usc/15/375.md?p=3) and other [persons](/usc/15/375.md?p=11) who make deliveries of [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) in or into the [State](/usc/15/375.md?p=12), locality, or [tribal](/usc/15/375.md?p=9) land.
    - (B) **Updates—** Any government providing a list to the [Attorney General](/usc/15/375.md?p=1) of the United States under [subparagraph (A)](#e-6-A) shall also provide updates and corrections every 4 months until such time as the government notifies the [Attorney General](/usc/15/375.md?p=1) of the United States in writing that the government no longer desires to submit information to supplement the list described in [paragraph (1)(A)](#e-1-A).
    - (C) **Removal after withdrawal—** Upon receiving written notice that a government no longer desires to submit information under [subparagraph (A)](#e-6-A), the [Attorney General](/usc/15/375.md?p=1) of the United States shall remove from the list described in [paragraph (1)(A)](#e-1-A) any [persons](/usc/15/375.md?p=11) that are on the list solely because of the prior submissions of the government of the list of the government of noncomplying [delivery sellers](/usc/15/375.md?p=6) of [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) or a subsequent update or correction by the government.
  - (7) **Deadline to incorporate additions—** The [Attorney General](/usc/15/375.md?p=1) of the United States shall—
    - (A) include any [delivery seller](/usc/15/375.md?p=6) identified and submitted by a [State](/usc/15/375.md?p=12), local, or [tribal](/usc/15/375.md?p=9) government under [paragraph (6)](#e-6) in any list or update that is distributed or made available under [paragraph (1)](#e-1) on or after the date that is 30 days after the date on which the information is received by the [Attorney General](/usc/15/375.md?p=1) of the United States; and
    - (B) distribute any list or update described in [subparagraph (A)](#e-7-A) to any [common carrier](/usc/15/375.md?p=3) or other [person](/usc/15/375.md?p=11) who makes deliveries of [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) that has been identified and submitted by a government pursuant to [paragraph (6)](#e-6).
  - (8) **Notice to delivery sellers—** Not later than 14 days before including any [delivery seller](/usc/15/375.md?p=6) on the initial list described in [paragraph (1)(A)](#e-1-A), or on an update to the list for the first time, the [Attorney General](/usc/15/375.md?p=1) of the United States shall make a reasonable attempt to send notice to the [delivery seller](/usc/15/375.md?p=6) by letter, electronic mail, or other means that the [delivery seller](/usc/15/375.md?p=6) is being placed on the list or update, with that notice citing the relevant provisions of this chapter.
  - (9) **Limitations—**
    - (A) **In general—** Any [common carrier](/usc/15/375.md?p=3) or other [person](/usc/15/375.md?p=11) making a delivery subject to this subsection shall not be required or otherwise obligated to—
      - (i) determine whether any list distributed or made available under [paragraph (1)](#e-1) is complete, accurate, or up-to-date;
      - (ii) determine whether a [person](/usc/15/375.md?p=11) ordering a delivery is in compliance with this chapter; or
      - (iii) open or inspect, pursuant to this chapter, any package being delivered to determine its contents.
    - (B) **Alternate names—** Any [common carrier](/usc/15/375.md?p=3) or other [person](/usc/15/375.md?p=11) making a delivery subject to this subsection—
      - (i) shall not be required to make any inquiries or otherwise determine whether a [person](/usc/15/375.md?p=11) ordering a delivery is a [delivery seller](/usc/15/375.md?p=6) on the list described in [paragraph (1)(A)](#e-1-A) who is using a different name or address in order to evade the related delivery restrictions; and
      - (ii) shall not knowingly deliver any packages to [consumers](/usc/15/375.md?p=4) for any [delivery seller](/usc/15/375.md?p=6) on the list described in [paragraph (1)(A)](#e-1-A) who the [common carrier](/usc/15/375.md?p=3) or other delivery service knows is a [delivery seller](/usc/15/375.md?p=6) who is on the list and is using a different name or address to evade the delivery restrictions of [paragraph (2)](#e-2).
    - (C) **Penalties—** Any [common carrier](/usc/15/375.md?p=3) or [person](/usc/15/375.md?p=11) in the business of delivering packages on behalf of other [persons](/usc/15/375.md?p=11) shall not be subject to any penalty under [section 14101(a) of title 49](/usc/49/14101.md?p=a) or any other provision of law for—
      - (i) not making any specific delivery, or any deliveries at all, on behalf of any [person](/usc/15/375.md?p=11) on the list described in [paragraph (1)(A)](#e-1-A);
      - (ii) refusing, as a matter of regular practice and procedure, to make any deliveries, or any deliveries in certain [States](/usc/15/375.md?p=12), of any [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13) for any [person](/usc/15/375.md?p=11) or for any [person](/usc/15/375.md?p=11) not in the business of manufacturing, distributing, or selling [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13); or
      - (iii) delaying or not making a delivery for any [person](/usc/15/375.md?p=11) because of reasonable efforts to comply with this chapter.
    - (D) **Other limits—** [Section 376 of this title](/usc/15/376.md) and subsections [(a)](#a), [(b)](#b), [(c)](#c), and [(d)](#d) of this section shall not be interpreted to impose any responsibilities, requirements, or liability on [common carriers](/usc/15/375.md?p=3).
- (f) **Presumption—** For purposes of this chapter, a [delivery sale](/usc/15/375.md?p=5) shall be deemed to have occurred in the [State](/usc/15/375.md?p=12) and place where the buyer obtains personal possession of the [cigarettes](/usc/15/375.md?p=2-A) or [smokeless tobacco](/usc/15/375.md?p=13), and a delivery pursuant to a [delivery sale](/usc/15/375.md?p=5) is deemed to have been initiated or ordered by the [delivery seller](/usc/15/375.md?p=6).

## Source credit

(Oct. 19, 1949, ch. 699, § 2A, as added Pub. L. 111–154, § 2(c), Mar. 31, 2010, 124 Stat. 1091; amended Pub. L. 116–260, div. FF, title VI, § 602(a)(2), Dec. 27, 2020, 134 Stat. 3137.)

## Notes

### Editorial Notes

### References in Text

The Prevent All Cigarette Trafficking Act of 2009, referred to in subsec. (e)(1)(A), (5)(C)(i), is Pub. L. 111–154, Mar. 31, 2010, 124 Stat. 1087, also known as the PACT Act. For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under section 375 of this title and Tables.

For the date subsection (e) of this section goes into effect, referred to in subsec. (e)(1)(A), see Effective Date note below.

### Amendments

2020—Subsec. (b)(1). Pub. L. 116–260 inserted “NICOTINE/” after “CIGARETTES/”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2020 Amendment

Amendment by Pub. L. 116–260 effective on the date that is 90 days after Dec. 27, 2020, see section 602(b) of Pub. L. 116–260, set out as a note under section 375 of this title.

### Effective Date

Section effective on the date that is 90 days after March 31, 2010, see section 6 of Pub. L. 111–154, set out as an Effective Date of 2010 Amendment note under section 375 of this title.