Chapter

Retail and Wholesale Merchants’ License Requirements and Taxes

Del. Code tit. 30, § 2901— Definitions
Del. Code tit. 30, § 2902— Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required
Del. Code tit. 30, § 2903— Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required
Del. Code tit. 30, § 2904— Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required
Del. Code tit. 30, § 2905— Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee
Del. Code tit. 30, § 2906— Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required
Del. Code tit. 30, § 2907— Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required
Del. Code tit. 30, § 2908— Grocery supermarket retailers
Del. Code tit. 30, § 2909— Exemptions
Del. Code tit. 30, § 2910— Tire retailer license requirements; license fee; additional fee on new tires
Del. Code tit. 30, § 2911— Retail Crime Unit; Retail Crime Fund and fee
Del. Code tit. 30, § 2912— Beverage container retailer license requirement; license fee; recycling fee on beverage container sales