5367 Collection of taxes
Each person accepting a purchase order for a delivery sale, to include
cigars and pipe tobacco shall collect and remit to the Department all
any tobacco product taxes imposed by this State with respect to such delivery
sale, 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 State.