§ 2910. Tire retailer license requirements; license fee; additional fee on new tires.
§ 2910. Tire retailer license requirements; license fee; additional fee on new tires. (a) In addition to any license required under § 2905 of this title, any person desiring to engage in business in this State as a retailer of tires for vehicles shall obtain a registration upon making application to the Division of Revenue […]
§ 2911. Retail Crime Unit; Retail Crime Fund and fee.
§ 2911. Retail Crime Unit; Retail Crime Fund and fee. (a) There is hereby established within the Department of Justice a unit, “The Retail Crime Unit”, dedicated to the prosecution of retail crime. (b) There shall be a Deputy Attorney General assigned to the Retail Crime Unit and charged with the prosecution of retail crime. […]
§ 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales.
§ 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales. This section expired on December 1, 2014, under the terms of subsection (e) of the statute as enacted in 77 Del. Laws, c. 275, § 7.
§ 2901. Definitions.
§ 2901. Definitions. As used in this chapter: (1) “Certified takeoff weight” means the maximum weight contained in the type certificate or airworthiness certificate. (2) “Exemption certificates,” for purposes of this chapter, are documents created by regulations adopted or to be adopted by the Director of Revenue which are provided to a wholesaler by a […]
§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required.
§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required. (a) For the purposes of this section, “wholesaler” shall not include those wholesalers included in § 2901(21)a.2. and 3. of this title. (b) Any person desiring to engage in business in this State as a wholesaler shall first obtain a […]
§ 2903. Food processor 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. (a) Every person described in § 2901(21)a.2. of this title engaged in the business of food processor shall be exempt from the provisions of § 2902 of this title and shall be subject to the provisions of this section. […]
§ 2904. Commercial feed dealer 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. (a) Every person described in § 2901(21)a.3. of this title engaged in the business of buying, selling and shipping commercial feeds shall be exempt from § 2902 of this chapter and shall be subject to this section. (b) […]
§ 2905. Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee.
§ 2905. Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee. (a) Any person desiring to engage in business in this State as a retailer shall obtain a license upon making application to the Division of Revenue and paying a fee of $75, plus a […]
§ 2906. Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.
§ 2906. Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required. (a) Every person engaged in the business of operating a restaurant, snack bar, soda fountain, take-out food service, catering service, private eating or drinking club, or other eating establishment or service shall be exempt from the provisions of § […]
§ 2907. Farm machinery 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. (a) To the extent that any person is engaged in the business of selling farm machinery, supplies or materials which are to be directly consumed or used by the purchaser in the conduct of any business, such person […]