§ 5319. Alternate method of collection; other tobacco products.
§ 5319. Alternate method of collection; other tobacco products. If in the judgment of the Department the collection of the excise tax imposed in § 5305 of this title upon tobacco products other than cigarettes will be more efficiently and economically collected by a system which does not employ tax stamps as authorized by this […]
§ 5318. Appointment of stamp affixing agents; commission.
§ 5318. Appointment of stamp affixing agents; commission. (a) The Department may appoint any manufacturer of tobacco products or wholesaler within this State and may appoint any other person within or without this State as its agent to affix Delaware tobacco product tax stamps. Tax affixing agents located outside the State must apply the stamps […]
§ 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)]
§ 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)] (a) An excise tax is imposed and assessed upon the sale or use of cigarettes within this State at the rate of 105 mills per cigarette. This tax applies only once to the same pack […]
§ 5306. Liability for payment of tax.
§ 5306. Liability for payment of tax. The tax must be paid and the stamp must be affixed by the first person who has possession of tobacco products in this State. 30 Del. C. 1953, § 5306; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. […]
§ 5307. License for sales of tobacco products.
§ 5307. License for sales of tobacco products. A person may not engage in or conduct the business of manufacturing, purchasing, selling, consigning, or distributing tobacco products in this State or acting as an affixing agent without having first obtained the appropriate license for that purpose as prescribed by this chapter. 30 Del. C. 1953, […]
§ 5308. License charges.
§ 5308. License charges. (a) Wholesale license. — For each wholesale license issued there must be paid to the Department of Finance a fee of $200. If a holder of a wholesale license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, a separate license is […]
§ 5309. Application for license.
§ 5309. Application for license. (a) Every person desiring to engage in the sale of tobacco products at wholesale, retail, or by tobacco product vending machines within this State, except those persons who are exempt under § 5305(d) of this title, and every person desiring to become an affixing agent shall file an application for […]
§ 5310. Issuance of licenses; display.
§ 5310. Issuance of licenses; display. Upon approval of the application and payment of the fees, the Department shall issue the proper licenses for each place of business set forth in the application. Every license shall be conspicuously displayed at the place for which issued. 30 Del. C. 1953, § 5310; 54 Del. Laws, c. […]
§ 5311. Expiration of licenses.
§ 5311. Expiration of licenses. Every license shall expire on December 31 next succeeding the date upon which it was issued, unless sooner suspended, surrendered, revoked or renewed. 30 Del. C. 1953, § 5311; 54 Del. Laws, c. 296, § 1; 60 Del. Laws, c. 506, § 2;
§ 5312. Replacement of licenses.
§ 5312. Replacement of licenses. Whenever any license issued under this chapter is defaced, destroyed, or lost, the Department of Finance may issue a duplicate to the holder of the defaced, destroyed, or lost license upon the payment of a fee of $10 by the holder. 30 Del. C. 1953, § 5312; 54 Del. Laws, […]