Relating to common carriers.

Directs Department of Revenue to establish and maintain list of persons that sell or accept orders for cigarettes, inhalant delivery systems or tobacco products that are to be transported from a point outside this state to consumer within this state and that either do not require age verification or fail to pay tax. Prohibits common carriers from transporting cigarettes, inhalant delivery systems or tobacco products from point outside this state to consumer within this state if person making sale is on list.