§ 3301. License requirements.
§ 3301. License requirements. Except as provided in this chapter, no individual, association of persons, firm or corporation shall carry on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State for sale, unless such individual, association, firm or corporation holds an unexpired license issued […]
§ 3302. Exception as to municipalities; rural electric cooperatives.
§ 3302. Exception as to municipalities; rural electric cooperatives. (a) Nothing in this chapter shall be so construed as to require any incorporated town, city or municipality to pay said tax on account of the production or manufacture of steam, gas or electricity by it. (b) The requirements of this chapter shall not apply to […]
§ 3303. Penalties.
§ 3303. Penalties. Every individual and every member of an association of persons or firm and every director and officer of a corporation carrying on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State, for sale or profit, without holding an unexpired license shall […]
§ 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 […]