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Retail and Wholesale Merchants’ License Requirements and Taxes
Law
Delaware Code
State Taxes
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.