2012 Delaware Code
Title 4 - Alcoholic Liquors
CHAPTER 5. LICENSES AND TAXES
Subchapter VII. Taxes
§ 581. Rates of tax.

(a) All persons required to be licensed under this title as an importer shall, upon the purchase or receipt of alcoholic beverages, pay a tax thereon at the rates set forth in subsection (d) of this section.

(b) All persons licensed under this title to manufacture alcoholic beverages or to act as an importer pursuant to the provisions of § 512A, § 512B or § 512C of this title shall pay a tax on all alcoholic beverages sold to customers in this State at the rates set forth in subsection (d) of this section. This subsection shall not apply to sales to customers who are: (1) importers of alcoholic beverages subject to licensing under this title, (2) distributors of alcoholic beverages licensed by a state other than Delaware where the alcoholic beverages are sold for resale in such other state, or (3) in the case of sales of beer, an instrumentality of the United States Armed Forces.

(c) Except as provided in subsection (a) or (b) of this section, any person who imports alcoholic beverages for consumption in this State shall pay to the Department of Finance the tax on such imports at the rates set forth in subsection (d) of this section.

(d) The tax payable under this section shall be as follows:

(1) For each barrel of beer, $4.85.

(2) For each gallon of cider, $.16.

(3) For each gallon of wine, $.97.

(4) For each gallon of spirits containing 25 percent or less of ethyl alcohol by volume, $2.50.

(5) For each gallon of spirits containing more than 25 percent ethyl alcohol by volume, $3.75.

(6) For each gallon of alcohol per gallon of ethyl alcohol contained, $4.85, except that the tax of $4.85 shall not apply to the purchase of alcohol by pharmacists, physicians, dentists, veterinarians, wholesale druggists or manufacturing plants where the alcohol is used in scientific work, for the manufacture of pharmaceutical products, or for use in the manufacture or compounding of preparations unfit for beverage purposes.

(e) The Commissioner shall make and publish such rules and regulations with respect to the collection and payment of the taxes imposed by this section as it deems proper, and all such rules and regulations that are not inconsistent with the provisions of this title shall have the force and effect of law.

38 Del. Laws, c. 18, § 16; Code 1935, § 6145; 43 Del. Laws, c. 274, § 1; 4 Del. C. 1953, § 581; 49 Del. Laws, c. 342, § 13; 53 Del. Laws, c. 106; 57 Del. Laws, c. 136, § 30; 57 Del. Laws, c. 741, § 27C; 58 Del. Laws, c. 294, §§ 1, 2; 58 Del. Laws, c. 584, § 1; 62 Del. Laws, c. 113, § 1; 67 Del. Laws, c. 258, § 1; 68 Del. Laws, c. 107, §§ 3, 4; 70 Del. Laws, c. 488, §§ 1, 2, 5; 70 Del. Laws, c. 559, §§ 5, 6; 71 Del. Laws, c. 211, § 5; 72 Del. Laws, c. 486, § 9.;