Sec. 6.3. "Delivery sale" means a sale of an e-liquid 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 is shipped through a delivery service. "Delivery sale" does not include a sale of an e-liquid not for personal consumption to a person who is a retailer. As added by P.L.206-2017, SEC.6. Amended by P.L.49-2020, SEC.11.