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Retail and Wholesale Merchants’ License Requirements and Taxes

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Retail and Wholesale Merchants’ License Requirements and Taxes

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Section
2901

Definitions.

Section
2902

Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required.

Section
2903

Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required.

Section
2904

Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required.

Section
2905

Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee.

Section
2906

Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.

Section
2907

Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.

Section
2908

Grocery supermarket retailers.

Section
2909

Exemptions.

Section
2910

Tire retailer license requirements; license fee; additional fee on new tires.

Section
2911

Retail Crime Unit; Retail Crime Fund and fee.

Section
2912

Beverage container retailer license requirement; license fee; recycling fee on beverage container sales.

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