REQUIREMENTS FOR DELIVERY SALES- That Act is further amended by inserting after section 2 the following new section:
`SEC. 2A. (a) With respect to delivery sales into a specific State and place, each delivery seller shall comply with--
`(1) the shipping requirements set forth in subsection (b);
`(2) the recordkeeping requirements set forth in subsection (c);
`(3) all State, local, Tribal, and other laws generally applicable to sales of cigarettes or smokeless tobacco as if such delivery sales occurred entirely within the specific State and place, including laws imposing--
`(A) excise taxes;
`(B) licensing and tax-stamping requirements; and
`(C) other payment obligations or legal requirements relating to the sale, distribution, or delivery of cigarettes or smokeless tobacco; and
`(4) the tax collection requirements set forth in subsection (d).
`(b)(1) Each delivery seller shall include on the bill of lading included with the shipping package containing cigarettes or smokeless tobacco sold pursuant to such order a clear and conspicuous statement providing as follows: `CIGARETTES/SMOKELESS TOBACCO: FEDERAL LAW REQUIRES THE PAYMENT OF ALL APPLICABLE EXCISE TAXES, AND COMPLIANCE WITH APPLICABLE LICENSING AND TAX-STAMPING OBLIGATIONS'.
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