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2020 Delaware Code
Title 30 - State Taxes
Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes
- § 2901 Definitions.
- § 2902 Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2903 Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2904 Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2905 Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee.
- § 2906 Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2907 Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2908 Grocery supermarket retailers.
- § 2909 Exemptions.
- § 2910 Tire retailer license requirements; license fee; additional fee on new tires.
- § 2911 Retail Crime Unit; Retail Crime Fund and fee.
- § 2912 Beverage container retailer license requirement; license fee; recycling fee on beverage container sales.
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