§ 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 […]
§ 4301. Definitions.
§ 4301. Definitions. As used in this chapter: (1) “Lease” means an agreement (either written or oral) under which a lessor grants to a lessee the right to use property for a specified period or at the will of either the lessor or lessee. An agreement which purports to be a sale but which is […]
§ 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. […]
§ 4302. Imposition of tax on lessees.
§ 4302. Imposition of tax on lessees. (a) There is imposed by this section on every lessee a use tax, for the use within this State, under a lease of tangible personal property (other than motor vehicles, household furniture, household fixtures or household furnishings, hospital equipment and any and all medical and remedial equipment, aids […]
§ 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.
§ 4303. Collection of tax.
§ 4303. Collection of tax. (a) Every person required to collect the tax under this chapter shall collect the tax from the lessee when collecting the rent under the lease to which the tax applies. The tax shall be paid to the person required to collect it as trustee for and on account of the […]
§ 3001. Definitions.
§ 3001. Definitions. As used in this chapter: (1) “Motorcycle” — the definition of motorcycle shall be the same as that found in § 101 of Title 21. (2) “Motor vehicle” — the definition of motor vehicle shall be the same as that found in § 101 of Title 21. (3) “Motor vehicle dealer” includes […]
§ 4304. Liability for the tax.
§ 4304. Liability for the tax. (a) Every person required to collect the tax imposed by this chapter shall be personally liable for the tax imposed, collected or required to be collected under this chapter. Any such person shall have the same right in respect to collecting the tax from the lessee or in respect […]
§ 3002. Motor vehicle document fee; claims for refunds [For applicability of this section, see 80 Del. Laws, c. 77, § 2].
§ 3002. Motor vehicle document fee; claims for refunds [For applicability of this section, see 80 Del. Laws, c. 77, § 2]. (a) There is imposed upon the sale, transfer or registration of any new or used motor vehicle, truck tractor, trailer or motorcycle in this State a motor vehicle document fee, which fee is […]
§ 3003. Enforcement by Secretary of Transportation; rules and regulations.
§ 3003. Enforcement by Secretary of Transportation; rules and regulations. The Secretary of Transportation shall have the power and authority to make, issue, promulgate and enforce such rules and regulations which shall not be inconsistent with the law as the Secretary of Transportation shall deem necessary for administration and implementation of § 3002 of this […]