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Remote sale of tobacco products or nicotine inhaling products
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8. (1) Subject to subsection (2), the sale of a tobacco product or a nicotine inhaling product is deemed, for the purposes of this Act, to take place at the premises where an agreement is made for the sale of the tobacco product or nicotine inhaling product concerned.
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(2) Where—
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(a) the premises where the agreement for the sale of the tobacco product or nicotine inhaling product concerned is made is not in the State, and
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(b) the premises from which the tobacco product or nicotine inhaling product concerned is despatched are in the State,
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the sale is deemed, for the purposes of this Act, to take place at the premises from which the tobacco product or nicotine inhaling product concerned is despatched.
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