IC 7.1-7-2-6.3: "Delivery sale"

Sec. 6.3. "Delivery sale" means a sale of an e-liquid, an e-liquid product, or a vapor device 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-liquid, e-liquid product, or vapor device is shipped through a delivery service. "Delivery sale" does not include a sale of an e-liquid, an e-liquid product, or a vapor device not for personal consumption to a person who is a retailer.