(a) "Adult" means a person who is at least the legal minimum purchase age, as defined by section two, article nine-a of this chapter.
(b) "Consumer" means an individual who does not hold a business registration certificate in this state for the business of selling tobacco products as a wholesale or retail dealer.
(c) "Delivery sale" means any sale of cigarettes to a consumer in this state where either: (1) The purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the internet or other online service; or (2) the cigarettes are delivered by use of the mails or a delivery service. A sale of cigarettes shall be a delivery sale regardless of whether or not the seller is located within this state. A sale of cigarettes not for personal consumption to a person who holds a business registration certificate as a wholesale dealer or a retail dealer shall not be a delivery sale.
(d) "Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers.
(e) "Department" means the state tax department.
(f) "Legal minimum purchase age" is at least eighteen years of age as defined by section two, article nine-a of this chapter for the purchase of cigarettes in this state.
(g) "Mails" or "mailing" means the shipment of cigarettes through the United States postal service.
(h)"Shipping container" means a container in which cigarettes are shipped in connection with a delivery sale.
(i) "Shipping documents" means bills of lading, airbills, or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages, or other containers.
Note: WV Code updated with legislation passed through the 2012 1st Special Session