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2022 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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