The tax imposed by this subchapter shall not apply:
(1) To unoccupied mobile homes located on a dealer’s display lot; and
(2) To mobile homes bearing a current license tag of this State.
Del. Code tit. 9, § 8358
Application of subchapter
14 Del
Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.