CHAPTER 29. RETAIL AND WHOLESALE MERCHANTS' LICENSE REQUIREMENTS AND TAXES
§ 2901. Definitions.
As used in this chapter:
(1) "Certified takeoff weight" means the maximum weight contained in the type certificate or airworthiness certificate.
(2) "Exemption certificates," for purposes of this chapter, are documents created by regulations adopted or to be adopted
by the Director of Revenue which are provided to a wholesaler by a purchaser to document a wholesale sale where the property
is immediately taken outside of Delaware and the sale thus does not result in taxable gross receipts.
(3) "Goods" includes produce, merchandise, goods, wares, items, products, crops, livestock, animals, metals, gems or any tangible
personal property of whatever description, whether new or used, and includes alcoholic beverages of every nature.
(4) "Gross receipts":
a. In the case of a retailer, "gross receipts" includes total consideration received for all goods sold or services rendered
within this State, but shall not include tobacco products taxes or motor fuel taxes paid or payable to the State under Part
IV of this title or gasoline and special fuel taxes paid or payable to the federal government under Internal Revenue Code
§ 4041 [26 U.S.C. § 4041] or § 4081 [26 U.S.C. § 4081]; or receipts derived from the sale of petroleum products provided such
products were sold to the retailer by a person who is licensed under this chapter and such sale is described in the definition
of "gross receipts" with regard to such person.
b. In the case of a wholesaler, "gross receipts" includes total consideration received from sales of tangible personal property
physically delivered within this State to the purchaser or the purchaser's agent, but shall not include:
1. Delivery to the United States mail or to a common or contract carrier for shipment to a place outside this State;
2. Tobacco products taxes or motor fuel taxes paid or payable to the State under Part IV of this title or gasoline and special
fuel taxes paid or payable to the federal government under Internal Revenue Code § 4041 [26 U.S.C. § 4041] or § 4081 [26 U.S.C.
§ 4081];
3. Consideration for the sale of alcoholic liquor subject to tax under § 581 of Title 4;
4. Receipts derived from the sale of any form of combustible petroleum product for heating of ambient space or cooking of
foodstuffs which is sold for ultimate consumption;
5. Receipts derived from the sale of materiel or equipment other than petroleum products to the State (not including local
jurisdictions or school districts) through the system of central contracting managed by the Office of Management and Budget
pursuant to the provisions of § 6307A(b)(1) of Title 29;
6. Delivery to the purchaser where the purchaser's vehicle or vessel is not headquartered or dispatched from within Delaware,
the property is immediately taken outside of Delaware and the purchaser provides the wholesaler with an exemption certificate
documenting the sale in accordance with regulations adopted or to be adopted by the Director of Revenue;
7. Receipts derived from printing contracts awarded by the Office of Management and Budget, Government Support Services;
8. Receipts received by a non-U.S. person from a person commercially domiciled in Delaware that is related within the meaning
of § 2010(10) of this title:
A. For the sale of active ingredient or formulated active ingredient which is formulated or packed into a finished ethical
pharmaceutical product within the State by a Delaware commercially domiciled entity related within the meaning of § 2010(10)
of this title, or
B. For the sale of finished ethical pharmaceutical product which has been formulated or packed into a finished ethical pharmaceutical
product within the State by a commercially domiciled entity related within the meaning of § 2010(10) of this title; or
9. Receipts derived by a pharmaceutical wholesaler from the sale of pharmaceutical drugs that are physically delivered to
a pharmaceutical distribution wholesaler within this State.
(5) "Person" includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually
or as a unit.
(6) "Petroleum product" means crude oil, or any portion thereof, that is liquid at 70 Fahrenheit and at standard atmospheric
pressures, and includes motor fuel, gasohol, other alcohol blended fuels, diesel fuel, aviation fuel, jet fuel, heating oil,
motor oil and other petroleum based lubricants.
(7) "Pharmaceutical distribution wholesaler", for purposes of this chapter, is an person within this State who engages solely
in the business of retail sales of pharmaceutical drugs by mail, common, or contract carrier.
(8) "Pharmaceutical drug", for purposes of this chapter, is a substance recognized as a drug in the Official United States
Pharmacopoeia/National Formulary.
(9) "Pharmaceutical wholesaler", for purposes of this chapter, is any person engaged, as owner or agent, in the business of
selling to another person pharmaceutical drugs for any consideration for the purpose of resale by the person acquiring the
pharmaceutical drugs, and includes, without limitation, pharmaceutical drugs sold by the pharmaceutical wholesaler through
outlets, warehouses, and distribution depots inside or outside of this State.
(10) For purposes of this chapter, the term "physically delivered within this State" includes delivery to the United States
mail or to a common or contract carrier for shipment to a place within this State irrespective of F.O.B. or other terms of
payment for delivery.
(11) "Retailer," for purposes of this chapter, except as provided in the definition of "wholesaler," includes every person
engaged as owner or agent in the business of selling or exchanging goods for cash or barter or any consideration on the assumption
that the purchaser of such goods has acquired the same for ultimate consumption or use and not resale and, where engaged in
the foregoing business, includes automatic merchandising machine operators regardless of the product dispensed or vended,
retail plant nurseries and florists, hucksters, peddlers, trading stamp redemption stores and catalog stores (except such
stores described in paragraph (14)a.6. of this section) and branch stores.
"Retailer," for purposes of this chapter, shall not include, however, an individual under the age of 18 who engages in: (a)
The delivery or distribution of newspapers or shopping news (not including delivery or distribution to any point for subsequent
delivery or distribution); or (b) the sale of newspapers or magazines to ultimate consumers, under an arrangement under which
the newspapers or magazines are sold by the individual at a fixed price, the individuals' compensation being based on the
retention of the excess of such price over the amount at which the newspapers or magazines are charged to the individual,
whether or not the individual is guaranteed a minimum amount of compensation for such service, or is entitled to be credited
with the unsold newspapers or magazines turned back.
(12) "Transient nursery retailer," for purposes of this chapter, is any retailer of nursery products as defined in § 1301(27)
of Title 3, that does not otherwise sell nursery products from a permanent structure within the State. It does not include
any charitable organization as defined by § 501(c) of the Internal Revenue Code [26 U.S.C. § 501(c)].
(13) "Transient retailer," for purposes of this chapter, includes any retailer who for 10 days or less during any year locates
within the State without any intention of becoming a permanent retailer.
(14)a. "Wholesaler," for purposes of this chapter, includes:
1. Every person engaged, as owner or agent, in the business of selling to or exchanging with another person goods for cash
or barter or any consideration for the purpose of resale by the person acquiring the goods sold or exchanged, and includes
without limitation goods sold or exchanged through outlets, warehouses and distribution depots of persons whose principal
place of business is located inside or outside this State and also includes the sale of machinery, supplies or materials which
are to be directly consumed or used by the purchaser in the conduct of any business or activity, which business or activity
is subject to the tax imposed by this part; provided, nevertheless, that sales to the United States or any agency or instrumentality
thereof, or sales to this State, or any agency or political subdivision thereof, shall be deemed to be sales at wholesale;
2. Every person engaged in the processing of food or foodstuffs, which food or foodstuffs are to be resold by the person acquiring
the food or foodstuffs from the person engaged in the processing. For purposes of this chapter, every person engaged in the
bakery, poultry processing or cannery business shall be considered engaged in the processing of food or foodstuffs and a wholesaler;
3. Persons engaged in the business of buying, selling or shipping of commercial feeds;
4. Persons engaged in the business of selling any form of combustible fuel for heating or cooking, regardless of whether purchased
for resale or ultimate consumption;
5. Persons other than owners or operators of nurseries or farms engaged in the business of operating a place where trees,
shrubs, plants, flowers and the like are purchased from another person for cash or barter or any consideration for the purpose
of resale by the person acquiring such goods; and
6. Every person engaged in the business of catalog or mail-order distribution of manufactured goods, when such persons do
not own, operate or engage in any retail business within the State other than that described in this paragraph.
b. For purposes of this chapter, the word "wholesaler" shall not apply to a person who is licensed to catch, take, and sell
eels, food fish or shellfish by the Delaware Department of Natural Resources and Environmental Control pursuant to Chapters
9 and 18 and Part II of Title 7 of the Delaware Code.
14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; 27 Del. Laws, c. 30, §§ 1-3; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 46 Del. Laws, c. 177; 47 Del. Laws, c. 385, § 2; 30 Del. C. 1953, § 2901; 49 Del. Laws, c. 343, § 1; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 15, 16; 59 Del. Laws, c. 126, § 1; 60 Del. Laws, c. 24, §§ 13-17; 60 Del. Laws, c. 273, § 1; 60 Del. Laws, c. 274, § 1; 60 Del. Laws, c. 505, § 1; 63 Del. Laws, c. 417, §§ 2, 3; 64 Del. Laws, c. 374, § 1; 65 Del. Laws, c. 389, § 1; 65 Del. Laws, c. 406, § 2; 65 Del. Laws, c. 478, §§ 1-3; 66 Del. Laws, c. 104, § 1; 67 Del. Laws, c. 258, § 2; 67 Del. Laws, c. 287, § 2; 67 Del. Laws, c. 290, §§ 1, 2, 4; 68 Del. Laws, c. 80, §§ 1, 2; 69 Del. Laws, c. 447, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 230, § 1; 71 Del. Laws, c. 39, §§ 1, 2; 71 Del. Laws, c. 211, § 6; 71 Del. Laws, c. 225, § 1; 71 Del. Laws, c. 440, § 1; 72 Del. Laws, c. 104, §§ 2, 4, 5; 72 Del. Laws, c. 464, § 1; 73 Del. Laws, c. 143, § 13; 74 Del. Laws, c. 3, § 2; 74 Del. Laws, c. 375, § 1; 75 Del. Laws, c. 88, §§ 16(6), 22(5); 77 Del. Laws, c. 412, §§ 1, 2.;
§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective
until Jan. 1, 2014]
(a) For the purposes of this section, "wholesaler" shall not include those wholesalers included in § 2901(14)a.2. and 3. of
this title.
(b) Any person desiring to engage in business in this State as a wholesaler shall first obtain a license from the Department
of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid until January 1 at which
time it may be renewed for a full year and every year thereafter; provided, that the wholesaler pays the fees required by
subsection (c) of this section, makes application therefor and payment of $75 for each place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every wholesaler shall also pay a license
fee at the rate of 0.4147% of the aggregate gross receipts attributable to sales of tangible personal property physically
delivered within this State, which fee shall be payable monthly on or before the twentieth day of each month with respect
to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts
for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising
an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate
gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as
the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $750,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) There shall be added to the tax provided in paragraph (c)(1) of this section an additional tax of 0.2592% on all taxable
gross receipts determined under this section which are derived from the sale of petroleum products defined in § 2901(6) of
this title.
(4) There shall be added to the taxes provided in paragraphs (c)(1) and (3) of this section an additional tax as provided
in § 9114 of Title 7.
(5) [Repealed.]
(6) The Director of Revenue is authorized to issue regulations providing for exemption certificates to be given by purchasers
to wholesalers to document wholesale sales which, pursuant to § 2901(4)b.6. of this title, do not result in taxable gross
receipts. A wholesaler is entitled to rely upon an exemption certificate valid on its face and in compliance with the regulations
for purposes of computing the tax due under this section and shall not be liable for any tax attributable to sales covered
by exemption certificates that are invalid. Any person providing an exemption certificate that is invalid shall, in addition
to any prosecution under subchapter V of Chapter 5 of this title, be liable for the tax due (calculated without reference
to the monthly exclusion in paragraph (c)(1) of this section), plus interest and a penalty under § 535(a) of this title equal
to 75% of the underpayment of tax attributable to sales covered by the invalid exemption certificates.
14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 41 Del. Laws, c. 13, § 1; 30 Del. C. 1953, § 2902; 49 Del. Laws, c. 343, § 2; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 6, 7; 60 Del. Laws, c. 25, §§ 1, 2; 61 Del. Laws, c. 117, § 4; 63 Del. Laws, c. 314, § 4; 64 Del. Laws, c. 374, § 2; 65 Del. Laws, c. 184, § 3; 65 Del. Laws, c. 402, §§ 7, 8; 66 Del. Laws, c. 381, § 8; 67 Del. Laws, c. 261, § 11; 67 Del. Laws, c. 290, § 3; 67 Del. Laws, c. 326, § 3; 68 Del. Laws, c. 80, § 6; 69 Del. Laws, c. 289, § 6; 70 Del. Laws, c. 484, §§ 6, 12; 70 Del. Laws, c. 489, §§ 9, 10; 71 Del. Laws, c. 39, § 3; 71 Del. Laws, c. 351, §§ 4, 14, 21; 75 Del. Laws, c. 199, §§ 6, 11, 16, 25; 76 Del. Laws, c. 282, §§ 4, 5, 16; 77 Del. Laws, c. 83, §§ 8, 9; 77 Del. Laws, c. 412, § 2.;
§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective
until Jan. 1, 2014]
(a) For the purposes of this section, "wholesaler" shall not include those wholesalers included in § 2901(14)a.2. and 3. of
this title.
(b) Any person desiring to engage in business in this State as a wholesaler shall first obtain a license from the Department
of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid until January 1 at which
time it may be renewed for a full year and every year thereafter; provided, that the wholesaler pays the fees required by
subsection (c) of this section, makes application therefor and payment of $75 for each place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every wholesaler shall also pay a license
fee at the rate of 0.4147% of the aggregate gross receipts attributable to sales of tangible personal property physically
delivered within this State, which fee shall be payable monthly on or before the twentieth day of each month with respect
to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts
for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising
an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate
gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as
the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $750,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) There shall be added to the tax provided in paragraph (c)(1) of this section an additional tax of 0.2592% on all taxable
gross receipts determined under this section which are derived from the sale of petroleum products defined in § 2901(6) of
this title.
(4) There shall be added to the taxes provided in paragraphs (c)(1) and (3) of this section an additional tax as provided
in § 9114 of Title 7.
(5) [Repealed.]
(6) The Director of Revenue is authorized to issue regulations providing for exemption certificates to be given by purchasers
to wholesalers to document wholesale sales which, pursuant to § 2901(4)b.6. of this title, do not result in taxable gross
receipts. A wholesaler is entitled to rely upon an exemption certificate valid on its face and in compliance with the regulations
for purposes of computing the tax due under this section and shall not be liable for any tax attributable to sales covered
by exemption certificates that are invalid. Any person providing an exemption certificate that is invalid shall, in addition
to any prosecution under subchapter V of Chapter 5 of this title, be liable for the tax due (calculated without reference
to the monthly exclusion in paragraph (c)(1) of this section), plus interest and a penalty under § 535(a) of this title equal
to 75% of the underpayment of tax attributable to sales covered by the invalid exemption certificates.
14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 41 Del. Laws, c. 13, § 1; 30 Del. C. 1953, § 2902; 49 Del. Laws, c. 343, § 2; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 6, 7; 60 Del. Laws, c. 25, §§ 1, 2; 61 Del. Laws, c. 117, § 4; 63 Del. Laws, c. 314, § 4; 64 Del. Laws, c. 374, § 2; 65 Del. Laws, c. 184, § 3; 65 Del. Laws, c. 402, §§ 7, 8; 66 Del. Laws, c. 381, § 8; 67 Del. Laws, c. 261, § 11; 67 Del. Laws, c. 290, § 3; 67 Del. Laws, c. 326, § 3; 68 Del. Laws, c. 80, § 6; 69 Del. Laws, c. 289, § 6; 70 Del. Laws, c. 484, §§ 6, 12; 70 Del. Laws, c. 489, §§ 9, 10; 71 Del. Laws, c. 39, § 3; 71 Del. Laws, c. 351, §§ 4, 14, 21; 75 Del. Laws, c. 199, §§ 6, 11, 16, 25; 76 Del. Laws, c. 282, §§ 4, 5, 16; 77 Del. Laws, c. 83, §§ 8, 9, 25; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.2. of this title engaged in the business of food processor shall be exempt from
the provisions of § 2902 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the food processor
pays the fees required by subsection (c) of this section, makes application therefor and payment of $75 for each place of
business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every food processor shall also pay a license
fee at the rate of 0.2074% of the aggregate gross receipts attributable to all goods sold by the food processor within this
State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $1,500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2903; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 8, 9; 60 Del. Laws, c. 23, §§ 1, 2; 61 Del. Laws, c. 117, § 5; 63 Del. Laws, c. 314, § 5; 65 Del. Laws, c. 392, §§ 6, 7; 65 Del. Laws, c. 402, §§ 9, 10; 66 Del. Laws, c. 381, § 2; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 7, 14; 69 Del. Laws, c. 289, §§ 1, 7; 70 Del. Laws, c. 484, § 3; 70 Del. Laws, c. 489, §§ 11, 12; 71 Del. Laws, c. 314, § 5; 71 Del. Laws, c. 351, §§ 5, 15, 22; 75 Del. Laws, c. 199, §§ 3, 17, 26; 76 Del. Laws, c. 282, §§ 6, 16; 77 Del. Laws, c. 83, § 10; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.2. of this title engaged in the business of food processor shall be exempt from
the provisions of § 2902 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the food processor
pays the fees required by subsection (c) of this section, makes application therefor and payment of $75 for each place of
business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every food processor shall also pay a license
fee at the rate of 0.192% of the aggregate gross receipts attributable to all goods sold by the food processor within this
State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $1,500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2903; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 8, 9; 60 Del. Laws, c. 23, §§ 1, 2; 61 Del. Laws, c. 117, § 5; 63 Del. Laws, c. 314, § 5; 65 Del. Laws, c. 392, §§ 6, 7; 65 Del. Laws, c. 402, §§ 9, 10; 66 Del. Laws, c. 381, § 2; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 7, 14; 69 Del. Laws, c. 289, §§ 1, 7; 70 Del. Laws, c. 484, § 3; 70 Del. Laws, c. 489, §§ 11, 12; 71 Del. Laws, c. 314, § 5; 71 Del. Laws, c. 351, §§ 5, 15, 22; 75 Del. Laws, c. 199, §§ 3, 17, 26; 76 Del. Laws, c. 282, §§ 6, 16; 77 Del. Laws, c. 83, §§ 10, 25; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.3. of this title engaged in the business of buying, selling and shipping commercial
feeds shall be exempt from § 2902 of this chapter and shall be subject to this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the commercial feed
dealer pays the fees required by subsection (c) of this section, makes application therefor and makes payment of $75 for each
place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every commercial feed dealer shall also
pay a license fee at the rate of 0.1037% percent of the aggregate gross receipts attributable to all goods delivered by the
commercial dealer within this State, which fee shall be payable monthly on or before the twentieth day of each month with
respect to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross
receipts for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities
comprising an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from
the aggregate gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on
such forms as the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $3,000,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2904; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 10, 11; 60 Del. Laws, c. 23, §§ 3, 4; 61 Del. Laws, c. 117, § 6; 63 Del. Laws, c. 314, § 6; 65 Del. Laws, c. 392, §§ 8, 9; 65 Del. Laws, c. 402, §§ 11, 12; 65 Del. Laws, c. 406, § 1; 66 Del. Laws, c. 381, § 3; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 8, 14; 69 Del. Laws, c. 289, §§ 1, 8; 70 Del. Laws, c. 484, § 7; 70 Del. Laws, c. 489, §§ 13, 14; 71 Del. Laws, c. 351, §§ 6, 16, 23; 75 Del. Laws, c. 199, §§ 7, 18, 27; 76 Del. Laws, c. 282, §§ 7, 16; 77 Del. Laws, c. 83, § 11; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.3. of this title engaged in the business of buying, selling and shipping commercial
feeds shall be exempt from § 2902 of this chapter and shall be subject to this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the commercial feed
dealer pays the fees required by subsection (c) of this section, makes application therefor and makes payment of $75 for each
place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every commercial feed dealer shall also
pay a license fee at the rate of 0.096% percent of the aggregate gross receipts attributable to all goods delivered by the
commercial dealer within this State, which fee shall be payable monthly on or before the twentieth day of each month with
respect to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross
receipts for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities
comprising an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from
the aggregate gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on
such forms as the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $3,000,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2904; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 10, 11; 60 Del. Laws, c. 23, §§ 3, 4; 61 Del. Laws, c. 117, § 6; 63 Del. Laws, c. 314, § 6; 65 Del. Laws, c. 392, §§ 8, 9; 65 Del. Laws, c. 402, §§ 11, 12; 65 Del. Laws, c. 406, § 1; 66 Del. Laws, c. 381, § 3; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 8, 14; 69 Del. Laws, c. 289, §§ 1, 8; 70 Del. Laws, c. 484, § 7; 70 Del. Laws, c. 489, §§ 13, 14; 71 Del. Laws, c. 351, §§ 6, 16, 23; 75 Del. Laws, c. 199, §§ 7, 18, 27; 76 Del. Laws, c. 282, §§ 7, 16; 77 Del. Laws, c. 83, §§ 11, 25; 77 Del. Laws, c. 412, § 2.;
(a) Any person desiring to engage in business in this State as a retailer shall obtain a license upon making application to
the Division of Revenue and paying a fee of $75, plus a fee of $25 for each separate branch or business location. If the monthly
payments thereafter are made in accordance with subsection (b) of this section, such license shall be valid until January
1 at which time it may be renewed for a full year and every year thereafter; provided, that the retailer makes application
therefor and payment of $75 plus $25 for each separate branch or business location.
(b)(1) In addition to the license fee required by subsection (a) of this section, every retailer shall pay a license fee at
the rate of 0.7776% of the aggregate gross receipts attributable to all goods sold or services rendered by the retailer within
the State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (b)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(c)-(e) [Repealed.]
(f) Any person desiring to engage in business in this State as a transient retailer shall obtain a license upon making application
to the Division of Revenue and paying a fee of $25.
(g) In addition to the license fee required by subsection (f) of this section, every transient retailer shall pay a license
fee at the rate of 0.7776% of the aggregate gross receipts attributable to all goods sold or services rendered by the transient
retailer within the State which exceed $3,000. Unless a transient retailer exceeds $3,000 of aggregate gross receipts attributable
to all goods sold or services rendered by the transient retailer within the State during any year, said transient retailer
shall not be required to file any return or certified statement with the Department of Finance; provided, however, that every
transient retailer who exceeds $3,000 of aggregate gross receipts attributable to all goods sold or services rendered by the
transient retailer within the State during any year shall file a return accompanied by a certified statement on such forms
as the Department of Finance shall require in computing the fee due.
(h) There shall be added to the tax provided in subsection (b) of this section an additional tax as provided in § 9114 of
Title 7.
(i)(1) In lieu of the license fee required by subsection (f) of this section, any person desiring to engage in business in
this State as a transient nursery retailer shall obtain a license upon making application to the Division of Revenue and paying
a fee of $75 for each location at which the applicant seeks to do business. Such license shall be valid for 30 consecutive
days.
(2) Any person desiring to engage in business in this State as a transient nursery retailer must first present an original,
or copy of, a valid nursery industry license obtained from the Department of Agriculture.
(3) Prior to issuance of a license, the Division of Revenue shall also ensure that the applicant provides proof that the applicant
has obtained all other necessary State, county and municipal licenses, permits, and waivers regarding the sale of their products,
and operation at a particular location. The application must specify the specific location of the transient activity.
(4) If the license is not posted by the transient nursery retailer at the site of business, then the Division of Revenue shall
order such retailer to cease and desist all retail activity.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 44 Del. Laws, c. 6; 48 Del. Laws, c. 379; 30 Del. C. 1953, § 2905; 49 Del. Laws, c. 99; 49 Del. Laws, c. 343, § 3; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, § 33; 57 Del. Laws, c. 389, §§ 1, 6; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 12-14; 60 Del. Laws, c. 24, §§ 7-9; 60 Del. Laws, c. 505, §§ 2-4; 61 Del. Laws, c. 117, § 7; 61 Del. Laws, c. 184, § 1; 63 Del. Laws, c. 314, § 7; 65 Del. Laws, c. 390, § 1; 65 Del. Laws, c. 402, § 13; 66 Del. Laws, c. 381, § 4; 67 Del. Laws, c. 261, §§ 11, 12; 67 Del. Laws, c. 326, § 7; 68 Del. Laws, c. 80, § 9; 69 Del. Laws, c. 289, § 9; 70 Del. Laws, c. 142, § 6; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 484, §§ 8, 13; 70 Del. Laws, c. 489, §§ 15, 16; 71 Del. Laws, c. 351, §§ 7, 24; 74 Del. Laws, c. 375, § 2; 75 Del. Laws, c. 199, §§ 8, 12, 19, 28; 76 Del. Laws, c. 282, §§ 8, 9, 16; 77 Del. Laws, c. 83, §§ 12, 13.;
(a) Any person desiring to engage in business in this State as a retailer shall obtain a license upon making application to
the Division of Revenue and paying a fee of $75, plus a fee of $25 for each separate branch or business location. If the monthly
payments thereafter are made in accordance with subsection (b) of this section, such license shall be valid until January
1 at which time it may be renewed for a full year and every year thereafter; provided, that the retailer makes application
therefor and payment of $75 plus $25 for each separate branch or business location.
(b)(1) In addition to the license fee required by subsection (a) of this section, every retailer shall pay a license fee at
the rate of 0.720% of the aggregate gross receipts attributable to all goods sold or services rendered by the retailer within
the State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (b)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(c)-(e) [Repealed.]
(f) Any person desiring to engage in business in this State as a transient retailer shall obtain a license upon making application
to the Division of Revenue and paying a fee of $25.
(g) In addition to the license fee required by subsection (f) of this section, every transient retailer shall pay a license
fee at the rate of 0.720% of the aggregate gross receipts attributable to all goods sold or services rendered by the transient
retailer within the State which exceed $3,000. Unless a transient retailer exceeds $3,000 of aggregate gross receipts attributable
to all goods sold or services rendered by the transient retailer within the State during any year, said transient retailer
shall not be required to file any return or certified statement with the Department of Finance; provided, however, that every
transient retailer who exceeds $3,000 of aggregate gross receipts attributable to all goods sold or services rendered by the
transient retailer within the State during any year shall file a return accompanied by a certified statement on such forms
as the Department of Finance shall require in computing the fee due.
(h) There shall be added to the tax provided in subsection (b) of this section an additional tax as provided in § 9114 of
Title 7.
(i)(1) In lieu of the license fee required by subsection (f) of this section, any person desiring to engage in business in
this State as a transient nursery retailer shall obtain a license upon making application to the Division of Revenue and paying
a fee of $75 for each location at which the applicant seeks to do business. Such license shall be valid for 30 consecutive
days.
(2) Any person desiring to engage in business in this State as a transient nursery retailer must first present an original,
or copy of, a valid nursery industry license obtained from the Department of Agriculture.
(3) Prior to issuance of a license, the Division of Revenue shall also ensure that the applicant provides proof that the applicant
has obtained all other necessary State, county and municipal licenses, permits, and waivers regarding the sale of their products,
and operation at a particular location. The application must specify the specific location of the transient activity.
(4) If the license is not posted by the transient nursery retailer at the site of business, then the Division of Revenue shall
order such retailer to cease and desist all retail activity.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 44 Del. Laws, c. 6; 48 Del. Laws, c. 379; 30 Del. C. 1953, § 2905; 49 Del. Laws, c. 99; 49 Del. Laws, c. 343, § 3; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, § 33; 57 Del. Laws, c. 389, §§ 1, 6; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 12-14; 60 Del. Laws, c. 24, §§ 7-9; 60 Del. Laws, c. 505, §§ 2-4; 61 Del. Laws, c. 117, § 7; 61 Del. Laws, c. 184, § 1; 63 Del. Laws, c. 314, § 7; 65 Del. Laws, c. 390, § 1; 65 Del. Laws, c. 402, § 13; 66 Del. Laws, c. 381, § 4; 67 Del. Laws, c. 261, §§ 11, 12; 67 Del. Laws, c. 326, § 7; 68 Del. Laws, c. 80, § 9; 69 Del. Laws, c. 289, § 9; 70 Del. Laws, c. 142, § 6; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 484, §§ 8, 13; 70 Del. Laws, c. 489, §§ 15, 16; 71 Del. Laws, c. 351, §§ 7, 24; 74 Del. Laws, c. 375, § 2; 75 Del. Laws, c. 199, §§ 8, 12, 19, 28; 76 Del. Laws, c. 282, §§ 8, 9, 16; 77 Del. Laws, c. 83, §§ 12, 13, 25.;
(a) Every person engaged in the business of operating a restaurant, snack bar, soda fountain, take-out food service, catering
service, private eating or drinking club, or other eating establishment or service shall be exempt from the provisions of
§ 2905 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall obtain a license
upon making application to the Division of Revenue and paying a fee of $75 plus $25 for each separate branch or location.
If monthly payments thereafter are made in accordance with subsection (c) of this section, such license shall be valid until
January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the restaurant retailer
makes application therefor and payment of $75 plus $25 for each separate branch or location.
(c)(1) In addition to the license fee required by subsection (b) of this section every restaurant retailer shall pay a license
fee at the rate of 0.6739% of the aggregate gross receipts attributable to all goods sold within the State, which fee shall
be payable monthly on or before the twentieth day of each month with respect to the aggregate gross receipts of the immediately
preceding month period. In computing the fee due on the aggregate gross receipts for any month, there shall be allowed a deduction
of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts of the entire enterprise.
The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(d) Persons licensed as a retailer or grocery supermarket retailer pursuant to § 2905 or § 2908 of this title and who derive
at least 90 percent of their sales of food suitable for human consumption from food that is not "immediately consumable,"
as that term is defined by § 2908(a) of this title, shall be exempt from this section, provided that the retailer or grocery
supermarket retailer reports the gross receipts derived from activities otherwise subject to this chapter as retail or grocery
supermarket retail sales, as the case may be.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 30 Del. C. 1953, § 2906; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 33A, 42; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 15, 16, 19; 60 Del. Laws, c. 24, §§ 10, 11, 19; 61 Del. Laws, c. 117, § 8; 63 Del. Laws, c. 314, § 8; 65 Del. Laws, c. 390, § 2; 65 Del. Laws, c. 402, § 14; 66 Del. Laws, c. 381, § 5; 67 Del. Laws, c. 261, §§ 11, 12; 68 Del. Laws, c. 80, §§ 10, 14; 69 Del. Laws, c. 289, §§ 1, 10; 70 Del. Laws, c. 484, § 9; 70 Del. Laws, c. 489, §§ 17, 18; 71 Del. Laws, c. 351, §§ 8, 25; 72 Del. Laws, c. 104, § 3; 75 Del. Laws, c. 199, §§ 9, 20, 29; 76 Del. Laws, c. 282, §§ 10, 16; 77 Del. Laws, c. 83, § 14.;
(a) Every person engaged in the business of operating a restaurant, snack bar, soda fountain, take-out food service, catering
service, private eating or drinking club, or other eating establishment or service shall be exempt from the provisions of
§ 2905 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall obtain a license
upon making application to the Division of Revenue and paying a fee of $75 plus $25 for each separate branch or location.
If monthly payments thereafter are made in accordance with subsection (c) of this section, such license shall be valid until
January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the restaurant retailer
makes application therefor and payment of $75 plus $25 for each separate branch or location.
(c)(1) In addition to the license fee required by subsection (b) of this section every restaurant retailer shall pay a license
fee at the rate of 0.624% of the aggregate gross receipts attributable to all goods sold within the State, which fee shall
be payable monthly on or before the twentieth day of each month with respect to the aggregate gross receipts of the immediately
preceding month period. In computing the fee due on the aggregate gross receipts for any month, there shall be allowed a deduction
of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts of the entire enterprise.
The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(d) Persons licensed as a retailer or grocery supermarket retailer pursuant to § 2905 or § 2908 of this title and who derive
at least 90 percent of their sales of food suitable for human consumption from food that is not "immediately consumable,"
as that term is defined by § 2908(a) of this title, shall be exempt from this section, provided that the retailer or grocery
supermarket retailer reports the gross receipts derived from activities otherwise subject to this chapter as retail or grocery
supermarket retail sales, as the case may be.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 30 Del. C. 1953, § 2906; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 33A, 42; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 15, 16, 19; 60 Del. Laws, c. 24, §§ 10, 11, 19; 61 Del. Laws, c. 117, § 8; 63 Del. Laws, c. 314, § 8; 65 Del. Laws, c. 390, § 2; 65 Del. Laws, c. 402, § 14; 66 Del. Laws, c. 381, § 5; 67 Del. Laws, c. 261, §§ 11, 12; 68 Del. Laws, c. 80, §§ 10, 14; 69 Del. Laws, c. 289, §§ 1, 10; 70 Del. Laws, c. 484, § 9; 70 Del. Laws, c. 489, §§ 17, 18; 71 Del. Laws, c. 351, §§ 8, 25; 72 Del. Laws, c. 104, § 3; 75 Del. Laws, c. 199, §§ 9, 20, 29; 76 Del. Laws, c. 282, §§ 10, 16; 77 Del. Laws, c. 83, §§ 14, 25.;
(a) To the extent that any person is engaged in the business of selling farm machinery, supplies or materials which are to
be directly consumed or used by the purchaser in the conduct of any business, such person shall be exempt from § 2905 of this
title and shall be subject to the provisions of this section. All other sales by farm machinery retailers shall be governed
by § 2905 of this title.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the farm machinery
retailer pays the fees required by subsection (c) of this section, makes application therefor and payment of $75 for each
place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every farm machinery retailer shall also
pay a license fee at the rate of 0.1037% of the aggregate gross receipts attributable to all goods sold by the farm machinery
retailer within this State, which fee shall be payable monthly on or before the twentieth day of each month with respect to
the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts
for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities comprising
an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate
gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as
the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $3,000,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
30 Del. C. 1953, § 2907; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741,
CHAPTER 29. RETAIL AND WHOLESALE MERCHANTS' LICENSE REQUIREMENTS AND TAXES
§ 2901. Definitions.
As used in this chapter:
(1) "Certified takeoff weight" means the maximum weight contained in the type certificate or airworthiness certificate.
(2) "Exemption certificates," for purposes of this chapter, are documents created by regulations adopted or to be adopted
by the Director of Revenue which are provided to a wholesaler by a purchaser to document a wholesale sale where the property
is immediately taken outside of Delaware and the sale thus does not result in taxable gross receipts.
(3) "Goods" includes produce, merchandise, goods, wares, items, products, crops, livestock, animals, metals, gems or any tangible
personal property of whatever description, whether new or used, and includes alcoholic beverages of every nature.
(4) "Gross receipts":
a. In the case of a retailer, "gross receipts" includes total consideration received for all goods sold or services rendered
within this State, but shall not include tobacco products taxes or motor fuel taxes paid or payable to the State under Part
IV of this title or gasoline and special fuel taxes paid or payable to the federal government under Internal Revenue Code
§ 4041 [26 U.S.C. § 4041] or § 4081 [26 U.S.C. § 4081]; or receipts derived from the sale of petroleum products provided such
products were sold to the retailer by a person who is licensed under this chapter and such sale is described in the definition
of "gross receipts" with regard to such person.
b. In the case of a wholesaler, "gross receipts" includes total consideration received from sales of tangible personal property
physically delivered within this State to the purchaser or the purchaser's agent, but shall not include:
1. Delivery to the United States mail or to a common or contract carrier for shipment to a place outside this State;
2. Tobacco products taxes or motor fuel taxes paid or payable to the State under Part IV of this title or gasoline and special
fuel taxes paid or payable to the federal government under Internal Revenue Code § 4041 [26 U.S.C. § 4041] or § 4081 [26 U.S.C.
§ 4081];
3. Consideration for the sale of alcoholic liquor subject to tax under § 581 of Title 4;
4. Receipts derived from the sale of any form of combustible petroleum product for heating of ambient space or cooking of
foodstuffs which is sold for ultimate consumption;
5. Receipts derived from the sale of materiel or equipment other than petroleum products to the State (not including local
jurisdictions or school districts) through the system of central contracting managed by the Office of Management and Budget
pursuant to the provisions of § 6307A(b)(1) of Title 29;
6. Delivery to the purchaser where the purchaser's vehicle or vessel is not headquartered or dispatched from within Delaware,
the property is immediately taken outside of Delaware and the purchaser provides the wholesaler with an exemption certificate
documenting the sale in accordance with regulations adopted or to be adopted by the Director of Revenue;
7. Receipts derived from printing contracts awarded by the Office of Management and Budget, Government Support Services;
8. Receipts received by a non-U.S. person from a person commercially domiciled in Delaware that is related within the meaning
of § 2010(10) of this title:
A. For the sale of active ingredient or formulated active ingredient which is formulated or packed into a finished ethical
pharmaceutical product within the State by a Delaware commercially domiciled entity related within the meaning of § 2010(10)
of this title, or
B. For the sale of finished ethical pharmaceutical product which has been formulated or packed into a finished ethical pharmaceutical
product within the State by a commercially domiciled entity related within the meaning of § 2010(10) of this title; or
9. Receipts derived by a pharmaceutical wholesaler from the sale of pharmaceutical drugs that are physically delivered to
a pharmaceutical distribution wholesaler within this State.
(5) "Person" includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually
or as a unit.
(6) "Petroleum product" means crude oil, or any portion thereof, that is liquid at 70 Fahrenheit and at standard atmospheric
pressures, and includes motor fuel, gasohol, other alcohol blended fuels, diesel fuel, aviation fuel, jet fuel, heating oil,
motor oil and other petroleum based lubricants.
(7) "Pharmaceutical distribution wholesaler", for purposes of this chapter, is an person within this State who engages solely
in the business of retail sales of pharmaceutical drugs by mail, common, or contract carrier.
(8) "Pharmaceutical drug", for purposes of this chapter, is a substance recognized as a drug in the Official United States
Pharmacopoeia/National Formulary.
(9) "Pharmaceutical wholesaler", for purposes of this chapter, is any person engaged, as owner or agent, in the business of
selling to another person pharmaceutical drugs for any consideration for the purpose of resale by the person acquiring the
pharmaceutical drugs, and includes, without limitation, pharmaceutical drugs sold by the pharmaceutical wholesaler through
outlets, warehouses, and distribution depots inside or outside of this State.
(10) For purposes of this chapter, the term "physically delivered within this State" includes delivery to the United States
mail or to a common or contract carrier for shipment to a place within this State irrespective of F.O.B. or other terms of
payment for delivery.
(11) "Retailer," for purposes of this chapter, except as provided in the definition of "wholesaler," includes every person
engaged as owner or agent in the business of selling or exchanging goods for cash or barter or any consideration on the assumption
that the purchaser of such goods has acquired the same for ultimate consumption or use and not resale and, where engaged in
the foregoing business, includes automatic merchandising machine operators regardless of the product dispensed or vended,
retail plant nurseries and florists, hucksters, peddlers, trading stamp redemption stores and catalog stores (except such
stores described in paragraph (14)a.6. of this section) and branch stores.
"Retailer," for purposes of this chapter, shall not include, however, an individual under the age of 18 who engages in: (a)
The delivery or distribution of newspapers or shopping news (not including delivery or distribution to any point for subsequent
delivery or distribution); or (b) the sale of newspapers or magazines to ultimate consumers, under an arrangement under which
the newspapers or magazines are sold by the individual at a fixed price, the individuals' compensation being based on the
retention of the excess of such price over the amount at which the newspapers or magazines are charged to the individual,
whether or not the individual is guaranteed a minimum amount of compensation for such service, or is entitled to be credited
with the unsold newspapers or magazines turned back.
(12) "Transient nursery retailer," for purposes of this chapter, is any retailer of nursery products as defined in § 1301(27)
of Title 3, that does not otherwise sell nursery products from a permanent structure within the State. It does not include
any charitable organization as defined by § 501(c) of the Internal Revenue Code [26 U.S.C. § 501(c)].
(13) "Transient retailer," for purposes of this chapter, includes any retailer who for 10 days or less during any year locates
within the State without any intention of becoming a permanent retailer.
(14)a. "Wholesaler," for purposes of this chapter, includes:
1. Every person engaged, as owner or agent, in the business of selling to or exchanging with another person goods for cash
or barter or any consideration for the purpose of resale by the person acquiring the goods sold or exchanged, and includes
without limitation goods sold or exchanged through outlets, warehouses and distribution depots of persons whose principal
place of business is located inside or outside this State and also includes the sale of machinery, supplies or materials which
are to be directly consumed or used by the purchaser in the conduct of any business or activity, which business or activity
is subject to the tax imposed by this part; provided, nevertheless, that sales to the United States or any agency or instrumentality
thereof, or sales to this State, or any agency or political subdivision thereof, shall be deemed to be sales at wholesale;
2. Every person engaged in the processing of food or foodstuffs, which food or foodstuffs are to be resold by the person acquiring
the food or foodstuffs from the person engaged in the processing. For purposes of this chapter, every person engaged in the
bakery, poultry processing or cannery business shall be considered engaged in the processing of food or foodstuffs and a wholesaler;
3. Persons engaged in the business of buying, selling or shipping of commercial feeds;
4. Persons engaged in the business of selling any form of combustible fuel for heating or cooking, regardless of whether purchased
for resale or ultimate consumption;
5. Persons other than owners or operators of nurseries or farms engaged in the business of operating a place where trees,
shrubs, plants, flowers and the like are purchased from another person for cash or barter or any consideration for the purpose
of resale by the person acquiring such goods; and
6. Every person engaged in the business of catalog or mail-order distribution of manufactured goods, when such persons do
not own, operate or engage in any retail business within the State other than that described in this paragraph.
b. For purposes of this chapter, the word "wholesaler" shall not apply to a person who is licensed to catch, take, and sell
eels, food fish or shellfish by the Delaware Department of Natural Resources and Environmental Control pursuant to Chapters
9 and 18 and Part II of Title 7 of the Delaware Code.
14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; 27 Del. Laws, c. 30, §§ 1-3; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 46 Del. Laws, c. 177; 47 Del. Laws, c. 385, § 2; 30 Del. C. 1953, § 2901; 49 Del. Laws, c. 343, § 1; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 15, 16; 59 Del. Laws, c. 126, § 1; 60 Del. Laws, c. 24, §§ 13-17; 60 Del. Laws, c. 273, § 1; 60 Del. Laws, c. 274, § 1; 60 Del. Laws, c. 505, § 1; 63 Del. Laws, c. 417, §§ 2, 3; 64 Del. Laws, c. 374, § 1; 65 Del. Laws, c. 389, § 1; 65 Del. Laws, c. 406, § 2; 65 Del. Laws, c. 478, §§ 1-3; 66 Del. Laws, c. 104, § 1; 67 Del. Laws, c. 258, § 2; 67 Del. Laws, c. 287, § 2; 67 Del. Laws, c. 290, §§ 1, 2, 4; 68 Del. Laws, c. 80, §§ 1, 2; 69 Del. Laws, c. 447, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 230, § 1; 71 Del. Laws, c. 39, §§ 1, 2; 71 Del. Laws, c. 211, § 6; 71 Del. Laws, c. 225, § 1; 71 Del. Laws, c. 440, § 1; 72 Del. Laws, c. 104, §§ 2, 4, 5; 72 Del. Laws, c. 464, § 1; 73 Del. Laws, c. 143, § 13; 74 Del. Laws, c. 3, § 2; 74 Del. Laws, c. 375, § 1; 75 Del. Laws, c. 88, §§ 16(6), 22(5); 77 Del. Laws, c. 412, §§ 1, 2.;
§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective
until Jan. 1, 2014]
(a) For the purposes of this section, "wholesaler" shall not include those wholesalers included in § 2901(14)a.2. and 3. of
this title.
(b) Any person desiring to engage in business in this State as a wholesaler shall first obtain a license from the Department
of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid until January 1 at which
time it may be renewed for a full year and every year thereafter; provided, that the wholesaler pays the fees required by
subsection (c) of this section, makes application therefor and payment of $75 for each place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every wholesaler shall also pay a license
fee at the rate of 0.4147% of the aggregate gross receipts attributable to sales of tangible personal property physically
delivered within this State, which fee shall be payable monthly on or before the twentieth day of each month with respect
to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts
for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising
an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate
gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as
the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $750,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) There shall be added to the tax provided in paragraph (c)(1) of this section an additional tax of 0.2592% on all taxable
gross receipts determined under this section which are derived from the sale of petroleum products defined in § 2901(6) of
this title.
(4) There shall be added to the taxes provided in paragraphs (c)(1) and (3) of this section an additional tax as provided
in § 9114 of Title 7.
(5) [Repealed.]
(6) The Director of Revenue is authorized to issue regulations providing for exemption certificates to be given by purchasers
to wholesalers to document wholesale sales which, pursuant to § 2901(4)b.6. of this title, do not result in taxable gross
receipts. A wholesaler is entitled to rely upon an exemption certificate valid on its face and in compliance with the regulations
for purposes of computing the tax due under this section and shall not be liable for any tax attributable to sales covered
by exemption certificates that are invalid. Any person providing an exemption certificate that is invalid shall, in addition
to any prosecution under subchapter V of Chapter 5 of this title, be liable for the tax due (calculated without reference
to the monthly exclusion in paragraph (c)(1) of this section), plus interest and a penalty under § 535(a) of this title equal
to 75% of the underpayment of tax attributable to sales covered by the invalid exemption certificates.
14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 41 Del. Laws, c. 13, § 1; 30 Del. C. 1953, § 2902; 49 Del. Laws, c. 343, § 2; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 6, 7; 60 Del. Laws, c. 25, §§ 1, 2; 61 Del. Laws, c. 117, § 4; 63 Del. Laws, c. 314, § 4; 64 Del. Laws, c. 374, § 2; 65 Del. Laws, c. 184, § 3; 65 Del. Laws, c. 402, §§ 7, 8; 66 Del. Laws, c. 381, § 8; 67 Del. Laws, c. 261, § 11; 67 Del. Laws, c. 290, § 3; 67 Del. Laws, c. 326, § 3; 68 Del. Laws, c. 80, § 6; 69 Del. Laws, c. 289, § 6; 70 Del. Laws, c. 484, §§ 6, 12; 70 Del. Laws, c. 489, §§ 9, 10; 71 Del. Laws, c. 39, § 3; 71 Del. Laws, c. 351, §§ 4, 14, 21; 75 Del. Laws, c. 199, §§ 6, 11, 16, 25; 76 Del. Laws, c. 282, §§ 4, 5, 16; 77 Del. Laws, c. 83, §§ 8, 9; 77 Del. Laws, c. 412, § 2.;
§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective
until Jan. 1, 2014]
(a) For the purposes of this section, "wholesaler" shall not include those wholesalers included in § 2901(14)a.2. and 3. of
this title.
(b) Any person desiring to engage in business in this State as a wholesaler shall first obtain a license from the Department
of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid until January 1 at which
time it may be renewed for a full year and every year thereafter; provided, that the wholesaler pays the fees required by
subsection (c) of this section, makes application therefor and payment of $75 for each place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every wholesaler shall also pay a license
fee at the rate of 0.4147% of the aggregate gross receipts attributable to sales of tangible personal property physically
delivered within this State, which fee shall be payable monthly on or before the twentieth day of each month with respect
to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts
for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising
an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate
gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as
the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $750,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) There shall be added to the tax provided in paragraph (c)(1) of this section an additional tax of 0.2592% on all taxable
gross receipts determined under this section which are derived from the sale of petroleum products defined in § 2901(6) of
this title.
(4) There shall be added to the taxes provided in paragraphs (c)(1) and (3) of this section an additional tax as provided
in § 9114 of Title 7.
(5) [Repealed.]
(6) The Director of Revenue is authorized to issue regulations providing for exemption certificates to be given by purchasers
to wholesalers to document wholesale sales which, pursuant to § 2901(4)b.6. of this title, do not result in taxable gross
receipts. A wholesaler is entitled to rely upon an exemption certificate valid on its face and in compliance with the regulations
for purposes of computing the tax due under this section and shall not be liable for any tax attributable to sales covered
by exemption certificates that are invalid. Any person providing an exemption certificate that is invalid shall, in addition
to any prosecution under subchapter V of Chapter 5 of this title, be liable for the tax due (calculated without reference
to the monthly exclusion in paragraph (c)(1) of this section), plus interest and a penalty under § 535(a) of this title equal
to 75% of the underpayment of tax attributable to sales covered by the invalid exemption certificates.
14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 41 Del. Laws, c. 13, § 1; 30 Del. C. 1953, § 2902; 49 Del. Laws, c. 343, § 2; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 6, 7; 60 Del. Laws, c. 25, §§ 1, 2; 61 Del. Laws, c. 117, § 4; 63 Del. Laws, c. 314, § 4; 64 Del. Laws, c. 374, § 2; 65 Del. Laws, c. 184, § 3; 65 Del. Laws, c. 402, §§ 7, 8; 66 Del. Laws, c. 381, § 8; 67 Del. Laws, c. 261, § 11; 67 Del. Laws, c. 290, § 3; 67 Del. Laws, c. 326, § 3; 68 Del. Laws, c. 80, § 6; 69 Del. Laws, c. 289, § 6; 70 Del. Laws, c. 484, §§ 6, 12; 70 Del. Laws, c. 489, §§ 9, 10; 71 Del. Laws, c. 39, § 3; 71 Del. Laws, c. 351, §§ 4, 14, 21; 75 Del. Laws, c. 199, §§ 6, 11, 16, 25; 76 Del. Laws, c. 282, §§ 4, 5, 16; 77 Del. Laws, c. 83, §§ 8, 9, 25; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.2. of this title engaged in the business of food processor shall be exempt from
the provisions of § 2902 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the food processor
pays the fees required by subsection (c) of this section, makes application therefor and payment of $75 for each place of
business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every food processor shall also pay a license
fee at the rate of 0.2074% of the aggregate gross receipts attributable to all goods sold by the food processor within this
State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $1,500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2903; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 8, 9; 60 Del. Laws, c. 23, §§ 1, 2; 61 Del. Laws, c. 117, § 5; 63 Del. Laws, c. 314, § 5; 65 Del. Laws, c. 392, §§ 6, 7; 65 Del. Laws, c. 402, §§ 9, 10; 66 Del. Laws, c. 381, § 2; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 7, 14; 69 Del. Laws, c. 289, §§ 1, 7; 70 Del. Laws, c. 484, § 3; 70 Del. Laws, c. 489, §§ 11, 12; 71 Del. Laws, c. 314, § 5; 71 Del. Laws, c. 351, §§ 5, 15, 22; 75 Del. Laws, c. 199, §§ 3, 17, 26; 76 Del. Laws, c. 282, §§ 6, 16; 77 Del. Laws, c. 83, § 10; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.2. of this title engaged in the business of food processor shall be exempt from
the provisions of § 2902 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the food processor
pays the fees required by subsection (c) of this section, makes application therefor and payment of $75 for each place of
business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every food processor shall also pay a license
fee at the rate of 0.192% of the aggregate gross receipts attributable to all goods sold by the food processor within this
State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $1,500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2903; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 8, 9; 60 Del. Laws, c. 23, §§ 1, 2; 61 Del. Laws, c. 117, § 5; 63 Del. Laws, c. 314, § 5; 65 Del. Laws, c. 392, §§ 6, 7; 65 Del. Laws, c. 402, §§ 9, 10; 66 Del. Laws, c. 381, § 2; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 7, 14; 69 Del. Laws, c. 289, §§ 1, 7; 70 Del. Laws, c. 484, § 3; 70 Del. Laws, c. 489, §§ 11, 12; 71 Del. Laws, c. 314, § 5; 71 Del. Laws, c. 351, §§ 5, 15, 22; 75 Del. Laws, c. 199, §§ 3, 17, 26; 76 Del. Laws, c. 282, §§ 6, 16; 77 Del. Laws, c. 83, §§ 10, 25; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.3. of this title engaged in the business of buying, selling and shipping commercial
feeds shall be exempt from § 2902 of this chapter and shall be subject to this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the commercial feed
dealer pays the fees required by subsection (c) of this section, makes application therefor and makes payment of $75 for each
place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every commercial feed dealer shall also
pay a license fee at the rate of 0.1037% percent of the aggregate gross receipts attributable to all goods delivered by the
commercial dealer within this State, which fee shall be payable monthly on or before the twentieth day of each month with
respect to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross
receipts for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities
comprising an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from
the aggregate gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on
such forms as the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $3,000,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2904; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 10, 11; 60 Del. Laws, c. 23, §§ 3, 4; 61 Del. Laws, c. 117, § 6; 63 Del. Laws, c. 314, § 6; 65 Del. Laws, c. 392, §§ 8, 9; 65 Del. Laws, c. 402, §§ 11, 12; 65 Del. Laws, c. 406, § 1; 66 Del. Laws, c. 381, § 3; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 8, 14; 69 Del. Laws, c. 289, §§ 1, 8; 70 Del. Laws, c. 484, § 7; 70 Del. Laws, c. 489, §§ 13, 14; 71 Del. Laws, c. 351, §§ 6, 16, 23; 75 Del. Laws, c. 199, §§ 7, 18, 27; 76 Del. Laws, c. 282, §§ 7, 16; 77 Del. Laws, c. 83, § 11; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.3. of this title engaged in the business of buying, selling and shipping commercial
feeds shall be exempt from § 2902 of this chapter and shall be subject to this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the commercial feed
dealer pays the fees required by subsection (c) of this section, makes application therefor and makes payment of $75 for each
place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every commercial feed dealer shall also
pay a license fee at the rate of 0.096% percent of the aggregate gross receipts attributable to all goods delivered by the
commercial dealer within this State, which fee shall be payable monthly on or before the twentieth day of each month with
respect to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross
receipts for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities
comprising an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from
the aggregate gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on
such forms as the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $3,000,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2904; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 10, 11; 60 Del. Laws, c. 23, §§ 3, 4; 61 Del. Laws, c. 117, § 6; 63 Del. Laws, c. 314, § 6; 65 Del. Laws, c. 392, §§ 8, 9; 65 Del. Laws, c. 402, §§ 11, 12; 65 Del. Laws, c. 406, § 1; 66 Del. Laws, c. 381, § 3; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 8, 14; 69 Del. Laws, c. 289, §§ 1, 8; 70 Del. Laws, c. 484, § 7; 70 Del. Laws, c. 489, §§ 13, 14; 71 Del. Laws, c. 351, §§ 6, 16, 23; 75 Del. Laws, c. 199, §§ 7, 18, 27; 76 Del. Laws, c. 282, §§ 7, 16; 77 Del. Laws, c. 83, §§ 11, 25; 77 Del. Laws, c. 412, § 2.;
(a) Any person desiring to engage in business in this State as a retailer shall obtain a license upon making application to
the Division of Revenue and paying a fee of $75, plus a fee of $25 for each separate branch or business location. If the monthly
payments thereafter are made in accordance with subsection (b) of this section, such license shall be valid until January
1 at which time it may be renewed for a full year and every year thereafter; provided, that the retailer makes application
therefor and payment of $75 plus $25 for each separate branch or business location.
(b)(1) In addition to the license fee required by subsection (a) of this section, every retailer shall pay a license fee at
the rate of 0.7776% of the aggregate gross receipts attributable to all goods sold or services rendered by the retailer within
the State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (b)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(c)-(e) [Repealed.]
(f) Any person desiring to engage in business in this State as a transient retailer shall obtain a license upon making application
to the Division of Revenue and paying a fee of $25.
(g) In addition to the license fee required by subsection (f) of this section, every transient retailer shall pay a license
fee at the rate of 0.7776% of the aggregate gross receipts attributable to all goods sold or services rendered by the transient
retailer within the State which exceed $3,000. Unless a transient retailer exceeds $3,000 of aggregate gross receipts attributable
to all goods sold or services rendered by the transient retailer within the State during any year, said transient retailer
shall not be required to file any return or certified statement with the Department of Finance; provided, however, that every
transient retailer who exceeds $3,000 of aggregate gross receipts attributable to all goods sold or services rendered by the
transient retailer within the State during any year shall file a return accompanied by a certified statement on such forms
as the Department of Finance shall require in computing the fee due.
(h) There shall be added to the tax provided in subsection (b) of this section an additional tax as provided in § 9114 of
Title 7.
(i)(1) In lieu of the license fee required by subsection (f) of this section, any person desiring to engage in business in
this State as a transient nursery retailer shall obtain a license upon making application to the Division of Revenue and paying
a fee of $75 for each location at which the applicant seeks to do business. Such license shall be valid for 30 consecutive
days.
(2) Any person desiring to engage in business in this State as a transient nursery retailer must first present an original,
or copy of, a valid nursery industry license obtained from the Department of Agriculture.
(3) Prior to issuance of a license, the Division of Revenue shall also ensure that the applicant provides proof that the applicant
has obtained all other necessary State, county and municipal licenses, permits, and waivers regarding the sale of their products,
and operation at a particular location. The application must specify the specific location of the transient activity.
(4) If the license is not posted by the transient nursery retailer at the site of business, then the Division of Revenue shall
order such retailer to cease and desist all retail activity.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 44 Del. Laws, c. 6; 48 Del. Laws, c. 379; 30 Del. C. 1953, § 2905; 49 Del. Laws, c. 99; 49 Del. Laws, c. 343, § 3; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, § 33; 57 Del. Laws, c. 389, §§ 1, 6; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 12-14; 60 Del. Laws, c. 24, §§ 7-9; 60 Del. Laws, c. 505, §§ 2-4; 61 Del. Laws, c. 117, § 7; 61 Del. Laws, c. 184, § 1; 63 Del. Laws, c. 314, § 7; 65 Del. Laws, c. 390, § 1; 65 Del. Laws, c. 402, § 13; 66 Del. Laws, c. 381, § 4; 67 Del. Laws, c. 261, §§ 11, 12; 67 Del. Laws, c. 326, § 7; 68 Del. Laws, c. 80, § 9; 69 Del. Laws, c. 289, § 9; 70 Del. Laws, c. 142, § 6; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 484, §§ 8, 13; 70 Del. Laws, c. 489, §§ 15, 16; 71 Del. Laws, c. 351, §§ 7, 24; 74 Del. Laws, c. 375, § 2; 75 Del. Laws, c. 199, §§ 8, 12, 19, 28; 76 Del. Laws, c. 282, §§ 8, 9, 16; 77 Del. Laws, c. 83, §§ 12, 13.;
(a) Any person desiring to engage in business in this State as a retailer shall obtain a license upon making application to
the Division of Revenue and paying a fee of $75, plus a fee of $25 for each separate branch or business location. If the monthly
payments thereafter are made in accordance with subsection (b) of this section, such license shall be valid until January
1 at which time it may be renewed for a full year and every year thereafter; provided, that the retailer makes application
therefor and payment of $75 plus $25 for each separate branch or business location.
(b)(1) In addition to the license fee required by subsection (a) of this section, every retailer shall pay a license fee at
the rate of 0.720% of the aggregate gross receipts attributable to all goods sold or services rendered by the retailer within
the State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (b)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(c)-(e) [Repealed.]
(f) Any person desiring to engage in business in this State as a transient retailer shall obtain a license upon making application
to the Division of Revenue and paying a fee of $25.
(g) In addition to the license fee required by subsection (f) of this section, every transient retailer shall pay a license
fee at the rate of 0.720% of the aggregate gross receipts attributable to all goods sold or services rendered by the transient
retailer within the State which exceed $3,000. Unless a transient retailer exceeds $3,000 of aggregate gross receipts attributable
to all goods sold or services rendered by the transient retailer within the State during any year, said transient retailer
shall not be required to file any return or certified statement with the Department of Finance; provided, however, that every
transient retailer who exceeds $3,000 of aggregate gross receipts attributable to all goods sold or services rendered by the
transient retailer within the State during any year shall file a return accompanied by a certified statement on such forms
as the Department of Finance shall require in computing the fee due.
(h) There shall be added to the tax provided in subsection (b) of this section an additional tax as provided in § 9114 of
Title 7.
(i)(1) In lieu of the license fee required by subsection (f) of this section, any person desiring to engage in business in
this State as a transient nursery retailer shall obtain a license upon making application to the Division of Revenue and paying
a fee of $75 for each location at which the applicant seeks to do business. Such license shall be valid for 30 consecutive
days.
(2) Any person desiring to engage in business in this State as a transient nursery retailer must first present an original,
or copy of, a valid nursery industry license obtained from the Department of Agriculture.
(3) Prior to issuance of a license, the Division of Revenue shall also ensure that the applicant provides proof that the applicant
has obtained all other necessary State, county and municipal licenses, permits, and waivers regarding the sale of their products,
and operation at a particular location. The application must specify the specific location of the transient activity.
(4) If the license is not posted by the transient nursery retailer at the site of business, then the Division of Revenue shall
order such retailer to cease and desist all retail activity.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 44 Del. Laws, c. 6; 48 Del. Laws, c. 379; 30 Del. C. 1953, § 2905; 49 Del. Laws, c. 99; 49 Del. Laws, c. 343, § 3; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, § 33; 57 Del. Laws, c. 389, §§ 1, 6; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 12-14; 60 Del. Laws, c. 24, §§ 7-9; 60 Del. Laws, c. 505, §§ 2-4; 61 Del. Laws, c. 117, § 7; 61 Del. Laws, c. 184, § 1; 63 Del. Laws, c. 314, § 7; 65 Del. Laws, c. 390, § 1; 65 Del. Laws, c. 402, § 13; 66 Del. Laws, c. 381, § 4; 67 Del. Laws, c. 261, §§ 11, 12; 67 Del. Laws, c. 326, § 7; 68 Del. Laws, c. 80, § 9; 69 Del. Laws, c. 289, § 9; 70 Del. Laws, c. 142, § 6; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 484, §§ 8, 13; 70 Del. Laws, c. 489, §§ 15, 16; 71 Del. Laws, c. 351, §§ 7, 24; 74 Del. Laws, c. 375, § 2; 75 Del. Laws, c. 199, §§ 8, 12, 19, 28; 76 Del. Laws, c. 282, §§ 8, 9, 16; 77 Del. Laws, c. 83, §§ 12, 13, 25.;
(a) Every person engaged in the business of operating a restaurant, snack bar, soda fountain, take-out food service, catering
service, private eating or drinking club, or other eating establishment or service shall be exempt from the provisions of
§ 2905 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall obtain a license
upon making application to the Division of Revenue and paying a fee of $75 plus $25 for each separate branch or location.
If monthly payments thereafter are made in accordance with subsection (c) of this section, such license shall be valid until
January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the restaurant retailer
makes application therefor and payment of $75 plus $25 for each separate branch or location.
(c)(1) In addition to the license fee required by subsection (b) of this section every restaurant retailer shall pay a license
fee at the rate of 0.6739% of the aggregate gross receipts attributable to all goods sold within the State, which fee shall
be payable monthly on or before the twentieth day of each month with respect to the aggregate gross receipts of the immediately
preceding month period. In computing the fee due on the aggregate gross receipts for any month, there shall be allowed a deduction
of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts of the entire enterprise.
The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(d) Persons licensed as a retailer or grocery supermarket retailer pursuant to § 2905 or § 2908 of this title and who derive
at least 90 percent of their sales of food suitable for human consumption from food that is not "immediately consumable,"
as that term is defined by § 2908(a) of this title, shall be exempt from this section, provided that the retailer or grocery
supermarket retailer reports the gross receipts derived from activities otherwise subject to this chapter as retail or grocery
supermarket retail sales, as the case may be.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 30 Del. C. 1953, § 2906; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 33A, 42; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 15, 16, 19; 60 Del. Laws, c. 24, §§ 10, 11, 19; 61 Del. Laws, c. 117, § 8; 63 Del. Laws, c. 314, § 8; 65 Del. Laws, c. 390, § 2; 65 Del. Laws, c. 402, § 14; 66 Del. Laws, c. 381, § 5; 67 Del. Laws, c. 261, §§ 11, 12; 68 Del. Laws, c. 80, §§ 10, 14; 69 Del. Laws, c. 289, §§ 1, 10; 70 Del. Laws, c. 484, § 9; 70 Del. Laws, c. 489, §§ 17, 18; 71 Del. Laws, c. 351, §§ 8, 25; 72 Del. Laws, c. 104, § 3; 75 Del. Laws, c. 199, §§ 9, 20, 29; 76 Del. Laws, c. 282, §§ 10, 16; 77 Del. Laws, c. 83, § 14.;
(a) Every person engaged in the business of operating a restaurant, snack bar, soda fountain, take-out food service, catering
service, private eating or drinking club, or other eating establishment or service shall be exempt from the provisions of
§ 2905 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall obtain a license
upon making application to the Division of Revenue and paying a fee of $75 plus $25 for each separate branch or location.
If monthly payments thereafter are made in accordance with subsection (c) of this section, such license shall be valid until
January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the restaurant retailer
makes application therefor and payment of $75 plus $25 for each separate branch or location.
(c)(1) In addition to the license fee required by subsection (b) of this section every restaurant retailer shall pay a license
fee at the rate of 0.624% of the aggregate gross receipts attributable to all goods sold within the State, which fee shall
be payable monthly on or before the twentieth day of each month with respect to the aggregate gross receipts of the immediately
preceding month period. In computing the fee due on the aggregate gross receipts for any month, there shall be allowed a deduction
of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts of the entire enterprise.
The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(d) Persons licensed as a retailer or grocery supermarket retailer pursuant to § 2905 or § 2908 of this title and who derive
at least 90 percent of their sales of food suitable for human consumption from food that is not "immediately consumable,"
as that term is defined by § 2908(a) of this title, shall be exempt from this section, provided that the retailer or grocery
supermarket retailer reports the gross receipts derived from activities otherwise subject to this chapter as retail or grocery
supermarket retail sales, as the case may be.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 30 Del. C. 1953, § 2906; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 33A, 42; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 15, 16, 19; 60 Del. Laws, c. 24, §§ 10, 11, 19; 61 Del. Laws, c. 117, § 8; 63 Del. Laws, c. 314, § 8; 65 Del. Laws, c. 390, § 2; 65 Del. Laws, c. 402, § 14; 66 Del. Laws, c. 381, § 5; 67 Del. Laws, c. 261, §§ 11, 12; 68 Del. Laws, c. 80, §§ 10, 14; 69 Del. Laws, c. 289, §§ 1, 10; 70 Del. Laws, c. 484, § 9; 70 Del. Laws, c. 489, §§ 17, 18; 71 Del. Laws, c. 351, §§ 8, 25; 72 Del. Laws, c. 104, § 3; 75 Del. Laws, c. 199, §§ 9, 20, 29; 76 Del. Laws, c. 282, §§ 10, 16; 77 Del. Laws, c. 83, §§ 14, 25.;
(a) To the extent that any person is engaged in the business of selling farm machinery, supplies or materials which are to
be directly consumed or used by the purchaser in the conduct of any business, such person shall be exempt from § 2905 of this
title and shall be subject to the provisions of this section. All other sales by farm machinery retailers shall be governed
by § 2905 of this title.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the farm machinery
retailer pays the fees required by subsection (c) of this section, makes application therefor and payment of $75 for each
place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every farm machinery retailer shall also
pay a license fee at the rate of 0.1037% of the aggregate gross receipts attributable to all goods sold by the farm machinery
retailer within this State, which fee shall be payable monthly on or before the twentieth day of each month with respect to
the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts
for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities comprising
an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate
gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as
the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $3,000,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
30 Del. C. 1953, § 2907; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741,
CHAPTER 29. RETAIL AND WHOLESALE MERCHANTS' LICENSE REQUIREMENTS AND TAXES
§ 2901. Definitions.
As used in this chapter:
(1) "Certified takeoff weight" means the maximum weight contained in the type certificate or airworthiness certificate.
(2) "Exemption certificates," for purposes of this chapter, are documents created by regulations adopted or to be adopted
by the Director of Revenue which are provided to a wholesaler by a purchaser to document a wholesale sale where the property
is immediately taken outside of Delaware and the sale thus does not result in taxable gross receipts.
(3) "Goods" includes produce, merchandise, goods, wares, items, products, crops, livestock, animals, metals, gems or any tangible
personal property of whatever description, whether new or used, and includes alcoholic beverages of every nature.
(4) "Gross receipts":
a. In the case of a retailer, "gross receipts" includes total consideration received for all goods sold or services rendered
within this State, but shall not include tobacco products taxes or motor fuel taxes paid or payable to the State under Part
IV of this title or gasoline and special fuel taxes paid or payable to the federal government under Internal Revenue Code
§ 4041 [26 U.S.C. § 4041] or § 4081 [26 U.S.C. § 4081]; or receipts derived from the sale of petroleum products provided such
products were sold to the retailer by a person who is licensed under this chapter and such sale is described in the definition
of "gross receipts" with regard to such person.
b. In the case of a wholesaler, "gross receipts" includes total consideration received from sales of tangible personal property
physically delivered within this State to the purchaser or the purchaser's agent, but shall not include:
1. Delivery to the United States mail or to a common or contract carrier for shipment to a place outside this State;
2. Tobacco products taxes or motor fuel taxes paid or payable to the State under Part IV of this title or gasoline and special
fuel taxes paid or payable to the federal government under Internal Revenue Code § 4041 [26 U.S.C. § 4041] or § 4081 [26 U.S.C.
§ 4081];
3. Consideration for the sale of alcoholic liquor subject to tax under § 581 of Title 4;
4. Receipts derived from the sale of any form of combustible petroleum product for heating of ambient space or cooking of
foodstuffs which is sold for ultimate consumption;
5. Receipts derived from the sale of materiel or equipment other than petroleum products to the State (not including local
jurisdictions or school districts) through the system of central contracting managed by the Office of Management and Budget
pursuant to the provisions of § 6307A(b)(1) of Title 29;
6. Delivery to the purchaser where the purchaser's vehicle or vessel is not headquartered or dispatched from within Delaware,
the property is immediately taken outside of Delaware and the purchaser provides the wholesaler with an exemption certificate
documenting the sale in accordance with regulations adopted or to be adopted by the Director of Revenue;
7. Receipts derived from printing contracts awarded by the Office of Management and Budget, Government Support Services;
8. Receipts received by a non-U.S. person from a person commercially domiciled in Delaware that is related within the meaning
of § 2010(10) of this title:
A. For the sale of active ingredient or formulated active ingredient which is formulated or packed into a finished ethical
pharmaceutical product within the State by a Delaware commercially domiciled entity related within the meaning of § 2010(10)
of this title, or
B. For the sale of finished ethical pharmaceutical product which has been formulated or packed into a finished ethical pharmaceutical
product within the State by a commercially domiciled entity related within the meaning of § 2010(10) of this title; or
9. Receipts derived by a pharmaceutical wholesaler from the sale of pharmaceutical drugs that are physically delivered to
a pharmaceutical distribution wholesaler within this State.
(5) "Person" includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually
or as a unit.
(6) "Petroleum product" means crude oil, or any portion thereof, that is liquid at 70 Fahrenheit and at standard atmospheric
pressures, and includes motor fuel, gasohol, other alcohol blended fuels, diesel fuel, aviation fuel, jet fuel, heating oil,
motor oil and other petroleum based lubricants.
(7) "Pharmaceutical distribution wholesaler", for purposes of this chapter, is an person within this State who engages solely
in the business of retail sales of pharmaceutical drugs by mail, common, or contract carrier.
(8) "Pharmaceutical drug", for purposes of this chapter, is a substance recognized as a drug in the Official United States
Pharmacopoeia/National Formulary.
(9) "Pharmaceutical wholesaler", for purposes of this chapter, is any person engaged, as owner or agent, in the business of
selling to another person pharmaceutical drugs for any consideration for the purpose of resale by the person acquiring the
pharmaceutical drugs, and includes, without limitation, pharmaceutical drugs sold by the pharmaceutical wholesaler through
outlets, warehouses, and distribution depots inside or outside of this State.
(10) For purposes of this chapter, the term "physically delivered within this State" includes delivery to the United States
mail or to a common or contract carrier for shipment to a place within this State irrespective of F.O.B. or other terms of
payment for delivery.
(11) "Retailer," for purposes of this chapter, except as provided in the definition of "wholesaler," includes every person
engaged as owner or agent in the business of selling or exchanging goods for cash or barter or any consideration on the assumption
that the purchaser of such goods has acquired the same for ultimate consumption or use and not resale and, where engaged in
the foregoing business, includes automatic merchandising machine operators regardless of the product dispensed or vended,
retail plant nurseries and florists, hucksters, peddlers, trading stamp redemption stores and catalog stores (except such
stores described in paragraph (14)a.6. of this section) and branch stores.
"Retailer," for purposes of this chapter, shall not include, however, an individual under the age of 18 who engages in: (a)
The delivery or distribution of newspapers or shopping news (not including delivery or distribution to any point for subsequent
delivery or distribution); or (b) the sale of newspapers or magazines to ultimate consumers, under an arrangement under which
the newspapers or magazines are sold by the individual at a fixed price, the individuals' compensation being based on the
retention of the excess of such price over the amount at which the newspapers or magazines are charged to the individual,
whether or not the individual is guaranteed a minimum amount of compensation for such service, or is entitled to be credited
with the unsold newspapers or magazines turned back.
(12) "Transient nursery retailer," for purposes of this chapter, is any retailer of nursery products as defined in § 1301(27)
of Title 3, that does not otherwise sell nursery products from a permanent structure within the State. It does not include
any charitable organization as defined by § 501(c) of the Internal Revenue Code [26 U.S.C. § 501(c)].
(13) "Transient retailer," for purposes of this chapter, includes any retailer who for 10 days or less during any year locates
within the State without any intention of becoming a permanent retailer.
(14)a. "Wholesaler," for purposes of this chapter, includes:
1. Every person engaged, as owner or agent, in the business of selling to or exchanging with another person goods for cash
or barter or any consideration for the purpose of resale by the person acquiring the goods sold or exchanged, and includes
without limitation goods sold or exchanged through outlets, warehouses and distribution depots of persons whose principal
place of business is located inside or outside this State and also includes the sale of machinery, supplies or materials which
are to be directly consumed or used by the purchaser in the conduct of any business or activity, which business or activity
is subject to the tax imposed by this part; provided, nevertheless, that sales to the United States or any agency or instrumentality
thereof, or sales to this State, or any agency or political subdivision thereof, shall be deemed to be sales at wholesale;
2. Every person engaged in the processing of food or foodstuffs, which food or foodstuffs are to be resold by the person acquiring
the food or foodstuffs from the person engaged in the processing. For purposes of this chapter, every person engaged in the
bakery, poultry processing or cannery business shall be considered engaged in the processing of food or foodstuffs and a wholesaler;
3. Persons engaged in the business of buying, selling or shipping of commercial feeds;
4. Persons engaged in the business of selling any form of combustible fuel for heating or cooking, regardless of whether purchased
for resale or ultimate consumption;
5. Persons other than owners or operators of nurseries or farms engaged in the business of operating a place where trees,
shrubs, plants, flowers and the like are purchased from another person for cash or barter or any consideration for the purpose
of resale by the person acquiring such goods; and
6. Every person engaged in the business of catalog or mail-order distribution of manufactured goods, when such persons do
not own, operate or engage in any retail business within the State other than that described in this paragraph.
b. For purposes of this chapter, the word "wholesaler" shall not apply to a person who is licensed to catch, take, and sell
eels, food fish or shellfish by the Delaware Department of Natural Resources and Environmental Control pursuant to Chapters
9 and 18 and Part II of Title 7 of the Delaware Code.
14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; 27 Del. Laws, c. 30, §§ 1-3; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 46 Del. Laws, c. 177; 47 Del. Laws, c. 385, § 2; 30 Del. C. 1953, § 2901; 49 Del. Laws, c. 343, § 1; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 15, 16; 59 Del. Laws, c. 126, § 1; 60 Del. Laws, c. 24, §§ 13-17; 60 Del. Laws, c. 273, § 1; 60 Del. Laws, c. 274, § 1; 60 Del. Laws, c. 505, § 1; 63 Del. Laws, c. 417, §§ 2, 3; 64 Del. Laws, c. 374, § 1; 65 Del. Laws, c. 389, § 1; 65 Del. Laws, c. 406, § 2; 65 Del. Laws, c. 478, §§ 1-3; 66 Del. Laws, c. 104, § 1; 67 Del. Laws, c. 258, § 2; 67 Del. Laws, c. 287, § 2; 67 Del. Laws, c. 290, §§ 1, 2, 4; 68 Del. Laws, c. 80, §§ 1, 2; 69 Del. Laws, c. 447, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 230, § 1; 71 Del. Laws, c. 39, §§ 1, 2; 71 Del. Laws, c. 211, § 6; 71 Del. Laws, c. 225, § 1; 71 Del. Laws, c. 440, § 1; 72 Del. Laws, c. 104, §§ 2, 4, 5; 72 Del. Laws, c. 464, § 1; 73 Del. Laws, c. 143, § 13; 74 Del. Laws, c. 3, § 2; 74 Del. Laws, c. 375, § 1; 75 Del. Laws, c. 88, §§ 16(6), 22(5); 77 Del. Laws, c. 412, §§ 1, 2.;
§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective
until Jan. 1, 2014]
(a) For the purposes of this section, "wholesaler" shall not include those wholesalers included in § 2901(14)a.2. and 3. of
this title.
(b) Any person desiring to engage in business in this State as a wholesaler shall first obtain a license from the Department
of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid until January 1 at which
time it may be renewed for a full year and every year thereafter; provided, that the wholesaler pays the fees required by
subsection (c) of this section, makes application therefor and payment of $75 for each place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every wholesaler shall also pay a license
fee at the rate of 0.4147% of the aggregate gross receipts attributable to sales of tangible personal property physically
delivered within this State, which fee shall be payable monthly on or before the twentieth day of each month with respect
to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts
for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising
an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate
gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as
the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $750,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) There shall be added to the tax provided in paragraph (c)(1) of this section an additional tax of 0.2592% on all taxable
gross receipts determined under this section which are derived from the sale of petroleum products defined in § 2901(6) of
this title.
(4) There shall be added to the taxes provided in paragraphs (c)(1) and (3) of this section an additional tax as provided
in § 9114 of Title 7.
(5) [Repealed.]
(6) The Director of Revenue is authorized to issue regulations providing for exemption certificates to be given by purchasers
to wholesalers to document wholesale sales which, pursuant to § 2901(4)b.6. of this title, do not result in taxable gross
receipts. A wholesaler is entitled to rely upon an exemption certificate valid on its face and in compliance with the regulations
for purposes of computing the tax due under this section and shall not be liable for any tax attributable to sales covered
by exemption certificates that are invalid. Any person providing an exemption certificate that is invalid shall, in addition
to any prosecution under subchapter V of Chapter 5 of this title, be liable for the tax due (calculated without reference
to the monthly exclusion in paragraph (c)(1) of this section), plus interest and a penalty under § 535(a) of this title equal
to 75% of the underpayment of tax attributable to sales covered by the invalid exemption certificates.
14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 41 Del. Laws, c. 13, § 1; 30 Del. C. 1953, § 2902; 49 Del. Laws, c. 343, § 2; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 6, 7; 60 Del. Laws, c. 25, §§ 1, 2; 61 Del. Laws, c. 117, § 4; 63 Del. Laws, c. 314, § 4; 64 Del. Laws, c. 374, § 2; 65 Del. Laws, c. 184, § 3; 65 Del. Laws, c. 402, §§ 7, 8; 66 Del. Laws, c. 381, § 8; 67 Del. Laws, c. 261, § 11; 67 Del. Laws, c. 290, § 3; 67 Del. Laws, c. 326, § 3; 68 Del. Laws, c. 80, § 6; 69 Del. Laws, c. 289, § 6; 70 Del. Laws, c. 484, §§ 6, 12; 70 Del. Laws, c. 489, §§ 9, 10; 71 Del. Laws, c. 39, § 3; 71 Del. Laws, c. 351, §§ 4, 14, 21; 75 Del. Laws, c. 199, §§ 6, 11, 16, 25; 76 Del. Laws, c. 282, §§ 4, 5, 16; 77 Del. Laws, c. 83, §§ 8, 9; 77 Del. Laws, c. 412, § 2.;
§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective
until Jan. 1, 2014]
(a) For the purposes of this section, "wholesaler" shall not include those wholesalers included in § 2901(14)a.2. and 3. of
this title.
(b) Any person desiring to engage in business in this State as a wholesaler shall first obtain a license from the Department
of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid until January 1 at which
time it may be renewed for a full year and every year thereafter; provided, that the wholesaler pays the fees required by
subsection (c) of this section, makes application therefor and payment of $75 for each place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every wholesaler shall also pay a license
fee at the rate of 0.4147% of the aggregate gross receipts attributable to sales of tangible personal property physically
delivered within this State, which fee shall be payable monthly on or before the twentieth day of each month with respect
to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts
for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising
an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate
gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as
the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $750,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) There shall be added to the tax provided in paragraph (c)(1) of this section an additional tax of 0.2592% on all taxable
gross receipts determined under this section which are derived from the sale of petroleum products defined in § 2901(6) of
this title.
(4) There shall be added to the taxes provided in paragraphs (c)(1) and (3) of this section an additional tax as provided
in § 9114 of Title 7.
(5) [Repealed.]
(6) The Director of Revenue is authorized to issue regulations providing for exemption certificates to be given by purchasers
to wholesalers to document wholesale sales which, pursuant to § 2901(4)b.6. of this title, do not result in taxable gross
receipts. A wholesaler is entitled to rely upon an exemption certificate valid on its face and in compliance with the regulations
for purposes of computing the tax due under this section and shall not be liable for any tax attributable to sales covered
by exemption certificates that are invalid. Any person providing an exemption certificate that is invalid shall, in addition
to any prosecution under subchapter V of Chapter 5 of this title, be liable for the tax due (calculated without reference
to the monthly exclusion in paragraph (c)(1) of this section), plus interest and a penalty under § 535(a) of this title equal
to 75% of the underpayment of tax attributable to sales covered by the invalid exemption certificates.
14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 41 Del. Laws, c. 13, § 1; 30 Del. C. 1953, § 2902; 49 Del. Laws, c. 343, § 2; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 6, 7; 60 Del. Laws, c. 25, §§ 1, 2; 61 Del. Laws, c. 117, § 4; 63 Del. Laws, c. 314, § 4; 64 Del. Laws, c. 374, § 2; 65 Del. Laws, c. 184, § 3; 65 Del. Laws, c. 402, §§ 7, 8; 66 Del. Laws, c. 381, § 8; 67 Del. Laws, c. 261, § 11; 67 Del. Laws, c. 290, § 3; 67 Del. Laws, c. 326, § 3; 68 Del. Laws, c. 80, § 6; 69 Del. Laws, c. 289, § 6; 70 Del. Laws, c. 484, §§ 6, 12; 70 Del. Laws, c. 489, §§ 9, 10; 71 Del. Laws, c. 39, § 3; 71 Del. Laws, c. 351, §§ 4, 14, 21; 75 Del. Laws, c. 199, §§ 6, 11, 16, 25; 76 Del. Laws, c. 282, §§ 4, 5, 16; 77 Del. Laws, c. 83, §§ 8, 9, 25; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.2. of this title engaged in the business of food processor shall be exempt from
the provisions of § 2902 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the food processor
pays the fees required by subsection (c) of this section, makes application therefor and payment of $75 for each place of
business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every food processor shall also pay a license
fee at the rate of 0.2074% of the aggregate gross receipts attributable to all goods sold by the food processor within this
State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $1,500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2903; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 8, 9; 60 Del. Laws, c. 23, §§ 1, 2; 61 Del. Laws, c. 117, § 5; 63 Del. Laws, c. 314, § 5; 65 Del. Laws, c. 392, §§ 6, 7; 65 Del. Laws, c. 402, §§ 9, 10; 66 Del. Laws, c. 381, § 2; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 7, 14; 69 Del. Laws, c. 289, §§ 1, 7; 70 Del. Laws, c. 484, § 3; 70 Del. Laws, c. 489, §§ 11, 12; 71 Del. Laws, c. 314, § 5; 71 Del. Laws, c. 351, §§ 5, 15, 22; 75 Del. Laws, c. 199, §§ 3, 17, 26; 76 Del. Laws, c. 282, §§ 6, 16; 77 Del. Laws, c. 83, § 10; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.2. of this title engaged in the business of food processor shall be exempt from
the provisions of § 2902 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the food processor
pays the fees required by subsection (c) of this section, makes application therefor and payment of $75 for each place of
business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every food processor shall also pay a license
fee at the rate of 0.192% of the aggregate gross receipts attributable to all goods sold by the food processor within this
State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $1,500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2903; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 8, 9; 60 Del. Laws, c. 23, §§ 1, 2; 61 Del. Laws, c. 117, § 5; 63 Del. Laws, c. 314, § 5; 65 Del. Laws, c. 392, §§ 6, 7; 65 Del. Laws, c. 402, §§ 9, 10; 66 Del. Laws, c. 381, § 2; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 7, 14; 69 Del. Laws, c. 289, §§ 1, 7; 70 Del. Laws, c. 484, § 3; 70 Del. Laws, c. 489, §§ 11, 12; 71 Del. Laws, c. 314, § 5; 71 Del. Laws, c. 351, §§ 5, 15, 22; 75 Del. Laws, c. 199, §§ 3, 17, 26; 76 Del. Laws, c. 282, §§ 6, 16; 77 Del. Laws, c. 83, §§ 10, 25; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.3. of this title engaged in the business of buying, selling and shipping commercial
feeds shall be exempt from § 2902 of this chapter and shall be subject to this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the commercial feed
dealer pays the fees required by subsection (c) of this section, makes application therefor and makes payment of $75 for each
place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every commercial feed dealer shall also
pay a license fee at the rate of 0.1037% percent of the aggregate gross receipts attributable to all goods delivered by the
commercial dealer within this State, which fee shall be payable monthly on or before the twentieth day of each month with
respect to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross
receipts for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities
comprising an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from
the aggregate gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on
such forms as the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $3,000,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2904; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 10, 11; 60 Del. Laws, c. 23, §§ 3, 4; 61 Del. Laws, c. 117, § 6; 63 Del. Laws, c. 314, § 6; 65 Del. Laws, c. 392, §§ 8, 9; 65 Del. Laws, c. 402, §§ 11, 12; 65 Del. Laws, c. 406, § 1; 66 Del. Laws, c. 381, § 3; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 8, 14; 69 Del. Laws, c. 289, §§ 1, 8; 70 Del. Laws, c. 484, § 7; 70 Del. Laws, c. 489, §§ 13, 14; 71 Del. Laws, c. 351, §§ 6, 16, 23; 75 Del. Laws, c. 199, §§ 7, 18, 27; 76 Del. Laws, c. 282, §§ 7, 16; 77 Del. Laws, c. 83, § 11; 77 Del. Laws, c. 412, § 2.;
(a) Every person described in § 2901(14)a.3. of this title engaged in the business of buying, selling and shipping commercial
feeds shall be exempt from § 2902 of this chapter and shall be subject to this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the commercial feed
dealer pays the fees required by subsection (c) of this section, makes application therefor and makes payment of $75 for each
place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every commercial feed dealer shall also
pay a license fee at the rate of 0.096% percent of the aggregate gross receipts attributable to all goods delivered by the
commercial dealer within this State, which fee shall be payable monthly on or before the twentieth day of each month with
respect to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross
receipts for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities
comprising an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from
the aggregate gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on
such forms as the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $3,000,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
14 Del. Laws, c. 76, §§ 1, 2; Code 1915, §§ 198, 226A; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, § 173; 30 Del. C. 1953, § 2904; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 10, 11; 60 Del. Laws, c. 23, §§ 3, 4; 61 Del. Laws, c. 117, § 6; 63 Del. Laws, c. 314, § 6; 65 Del. Laws, c. 392, §§ 8, 9; 65 Del. Laws, c. 402, §§ 11, 12; 65 Del. Laws, c. 406, § 1; 66 Del. Laws, c. 381, § 3; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 8, 14; 69 Del. Laws, c. 289, §§ 1, 8; 70 Del. Laws, c. 484, § 7; 70 Del. Laws, c. 489, §§ 13, 14; 71 Del. Laws, c. 351, §§ 6, 16, 23; 75 Del. Laws, c. 199, §§ 7, 18, 27; 76 Del. Laws, c. 282, §§ 7, 16; 77 Del. Laws, c. 83, §§ 11, 25; 77 Del. Laws, c. 412, § 2.;
(a) Any person desiring to engage in business in this State as a retailer shall obtain a license upon making application to
the Division of Revenue and paying a fee of $75, plus a fee of $25 for each separate branch or business location. If the monthly
payments thereafter are made in accordance with subsection (b) of this section, such license shall be valid until January
1 at which time it may be renewed for a full year and every year thereafter; provided, that the retailer makes application
therefor and payment of $75 plus $25 for each separate branch or business location.
(b)(1) In addition to the license fee required by subsection (a) of this section, every retailer shall pay a license fee at
the rate of 0.7776% of the aggregate gross receipts attributable to all goods sold or services rendered by the retailer within
the State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (b)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(c)-(e) [Repealed.]
(f) Any person desiring to engage in business in this State as a transient retailer shall obtain a license upon making application
to the Division of Revenue and paying a fee of $25.
(g) In addition to the license fee required by subsection (f) of this section, every transient retailer shall pay a license
fee at the rate of 0.7776% of the aggregate gross receipts attributable to all goods sold or services rendered by the transient
retailer within the State which exceed $3,000. Unless a transient retailer exceeds $3,000 of aggregate gross receipts attributable
to all goods sold or services rendered by the transient retailer within the State during any year, said transient retailer
shall not be required to file any return or certified statement with the Department of Finance; provided, however, that every
transient retailer who exceeds $3,000 of aggregate gross receipts attributable to all goods sold or services rendered by the
transient retailer within the State during any year shall file a return accompanied by a certified statement on such forms
as the Department of Finance shall require in computing the fee due.
(h) There shall be added to the tax provided in subsection (b) of this section an additional tax as provided in § 9114 of
Title 7.
(i)(1) In lieu of the license fee required by subsection (f) of this section, any person desiring to engage in business in
this State as a transient nursery retailer shall obtain a license upon making application to the Division of Revenue and paying
a fee of $75 for each location at which the applicant seeks to do business. Such license shall be valid for 30 consecutive
days.
(2) Any person desiring to engage in business in this State as a transient nursery retailer must first present an original,
or copy of, a valid nursery industry license obtained from the Department of Agriculture.
(3) Prior to issuance of a license, the Division of Revenue shall also ensure that the applicant provides proof that the applicant
has obtained all other necessary State, county and municipal licenses, permits, and waivers regarding the sale of their products,
and operation at a particular location. The application must specify the specific location of the transient activity.
(4) If the license is not posted by the transient nursery retailer at the site of business, then the Division of Revenue shall
order such retailer to cease and desist all retail activity.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 44 Del. Laws, c. 6; 48 Del. Laws, c. 379; 30 Del. C. 1953, § 2905; 49 Del. Laws, c. 99; 49 Del. Laws, c. 343, § 3; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, § 33; 57 Del. Laws, c. 389, §§ 1, 6; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 12-14; 60 Del. Laws, c. 24, §§ 7-9; 60 Del. Laws, c. 505, §§ 2-4; 61 Del. Laws, c. 117, § 7; 61 Del. Laws, c. 184, § 1; 63 Del. Laws, c. 314, § 7; 65 Del. Laws, c. 390, § 1; 65 Del. Laws, c. 402, § 13; 66 Del. Laws, c. 381, § 4; 67 Del. Laws, c. 261, §§ 11, 12; 67 Del. Laws, c. 326, § 7; 68 Del. Laws, c. 80, § 9; 69 Del. Laws, c. 289, § 9; 70 Del. Laws, c. 142, § 6; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 484, §§ 8, 13; 70 Del. Laws, c. 489, §§ 15, 16; 71 Del. Laws, c. 351, §§ 7, 24; 74 Del. Laws, c. 375, § 2; 75 Del. Laws, c. 199, §§ 8, 12, 19, 28; 76 Del. Laws, c. 282, §§ 8, 9, 16; 77 Del. Laws, c. 83, §§ 12, 13.;
(a) Any person desiring to engage in business in this State as a retailer shall obtain a license upon making application to
the Division of Revenue and paying a fee of $75, plus a fee of $25 for each separate branch or business location. If the monthly
payments thereafter are made in accordance with subsection (b) of this section, such license shall be valid until January
1 at which time it may be renewed for a full year and every year thereafter; provided, that the retailer makes application
therefor and payment of $75 plus $25 for each separate branch or business location.
(b)(1) In addition to the license fee required by subsection (a) of this section, every retailer shall pay a license fee at
the rate of 0.720% of the aggregate gross receipts attributable to all goods sold or services rendered by the retailer within
the State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross
receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there
shall be allowed a deduction of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise
with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts
of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department
of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (b)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case
of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(c)-(e) [Repealed.]
(f) Any person desiring to engage in business in this State as a transient retailer shall obtain a license upon making application
to the Division of Revenue and paying a fee of $25.
(g) In addition to the license fee required by subsection (f) of this section, every transient retailer shall pay a license
fee at the rate of 0.720% of the aggregate gross receipts attributable to all goods sold or services rendered by the transient
retailer within the State which exceed $3,000. Unless a transient retailer exceeds $3,000 of aggregate gross receipts attributable
to all goods sold or services rendered by the transient retailer within the State during any year, said transient retailer
shall not be required to file any return or certified statement with the Department of Finance; provided, however, that every
transient retailer who exceeds $3,000 of aggregate gross receipts attributable to all goods sold or services rendered by the
transient retailer within the State during any year shall file a return accompanied by a certified statement on such forms
as the Department of Finance shall require in computing the fee due.
(h) There shall be added to the tax provided in subsection (b) of this section an additional tax as provided in § 9114 of
Title 7.
(i)(1) In lieu of the license fee required by subsection (f) of this section, any person desiring to engage in business in
this State as a transient nursery retailer shall obtain a license upon making application to the Division of Revenue and paying
a fee of $75 for each location at which the applicant seeks to do business. Such license shall be valid for 30 consecutive
days.
(2) Any person desiring to engage in business in this State as a transient nursery retailer must first present an original,
or copy of, a valid nursery industry license obtained from the Department of Agriculture.
(3) Prior to issuance of a license, the Division of Revenue shall also ensure that the applicant provides proof that the applicant
has obtained all other necessary State, county and municipal licenses, permits, and waivers regarding the sale of their products,
and operation at a particular location. The application must specify the specific location of the transient activity.
(4) If the license is not posted by the transient nursery retailer at the site of business, then the Division of Revenue shall
order such retailer to cease and desist all retail activity.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 44 Del. Laws, c. 6; 48 Del. Laws, c. 379; 30 Del. C. 1953, § 2905; 49 Del. Laws, c. 99; 49 Del. Laws, c. 343, § 3; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, § 33; 57 Del. Laws, c. 389, §§ 1, 6; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 12-14; 60 Del. Laws, c. 24, §§ 7-9; 60 Del. Laws, c. 505, §§ 2-4; 61 Del. Laws, c. 117, § 7; 61 Del. Laws, c. 184, § 1; 63 Del. Laws, c. 314, § 7; 65 Del. Laws, c. 390, § 1; 65 Del. Laws, c. 402, § 13; 66 Del. Laws, c. 381, § 4; 67 Del. Laws, c. 261, §§ 11, 12; 67 Del. Laws, c. 326, § 7; 68 Del. Laws, c. 80, § 9; 69 Del. Laws, c. 289, § 9; 70 Del. Laws, c. 142, § 6; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 484, §§ 8, 13; 70 Del. Laws, c. 489, §§ 15, 16; 71 Del. Laws, c. 351, §§ 7, 24; 74 Del. Laws, c. 375, § 2; 75 Del. Laws, c. 199, §§ 8, 12, 19, 28; 76 Del. Laws, c. 282, §§ 8, 9, 16; 77 Del. Laws, c. 83, §§ 12, 13, 25.;
(a) Every person engaged in the business of operating a restaurant, snack bar, soda fountain, take-out food service, catering
service, private eating or drinking club, or other eating establishment or service shall be exempt from the provisions of
§ 2905 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall obtain a license
upon making application to the Division of Revenue and paying a fee of $75 plus $25 for each separate branch or location.
If monthly payments thereafter are made in accordance with subsection (c) of this section, such license shall be valid until
January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the restaurant retailer
makes application therefor and payment of $75 plus $25 for each separate branch or location.
(c)(1) In addition to the license fee required by subsection (b) of this section every restaurant retailer shall pay a license
fee at the rate of 0.6739% of the aggregate gross receipts attributable to all goods sold within the State, which fee shall
be payable monthly on or before the twentieth day of each month with respect to the aggregate gross receipts of the immediately
preceding month period. In computing the fee due on the aggregate gross receipts for any month, there shall be allowed a deduction
of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts of the entire enterprise.
The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(d) Persons licensed as a retailer or grocery supermarket retailer pursuant to § 2905 or § 2908 of this title and who derive
at least 90 percent of their sales of food suitable for human consumption from food that is not "immediately consumable,"
as that term is defined by § 2908(a) of this title, shall be exempt from this section, provided that the retailer or grocery
supermarket retailer reports the gross receipts derived from activities otherwise subject to this chapter as retail or grocery
supermarket retail sales, as the case may be.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 30 Del. C. 1953, § 2906; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 33A, 42; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 15, 16, 19; 60 Del. Laws, c. 24, §§ 10, 11, 19; 61 Del. Laws, c. 117, § 8; 63 Del. Laws, c. 314, § 8; 65 Del. Laws, c. 390, § 2; 65 Del. Laws, c. 402, § 14; 66 Del. Laws, c. 381, § 5; 67 Del. Laws, c. 261, §§ 11, 12; 68 Del. Laws, c. 80, §§ 10, 14; 69 Del. Laws, c. 289, §§ 1, 10; 70 Del. Laws, c. 484, § 9; 70 Del. Laws, c. 489, §§ 17, 18; 71 Del. Laws, c. 351, §§ 8, 25; 72 Del. Laws, c. 104, § 3; 75 Del. Laws, c. 199, §§ 9, 20, 29; 76 Del. Laws, c. 282, §§ 10, 16; 77 Del. Laws, c. 83, § 14.;
(a) Every person engaged in the business of operating a restaurant, snack bar, soda fountain, take-out food service, catering
service, private eating or drinking club, or other eating establishment or service shall be exempt from the provisions of
§ 2905 of this title and shall be subject to the provisions of this section.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall obtain a license
upon making application to the Division of Revenue and paying a fee of $75 plus $25 for each separate branch or location.
If monthly payments thereafter are made in accordance with subsection (c) of this section, such license shall be valid until
January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the restaurant retailer
makes application therefor and payment of $75 plus $25 for each separate branch or location.
(c)(1) In addition to the license fee required by subsection (b) of this section every restaurant retailer shall pay a license
fee at the rate of 0.624% of the aggregate gross receipts attributable to all goods sold within the State, which fee shall
be payable monthly on or before the twentieth day of each month with respect to the aggregate gross receipts of the immediately
preceding month period. In computing the fee due on the aggregate gross receipts for any month, there shall be allowed a deduction
of $80,000. For purposes of this subsection, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts of the entire enterprise.
The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $500,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
(d) Persons licensed as a retailer or grocery supermarket retailer pursuant to § 2905 or § 2908 of this title and who derive
at least 90 percent of their sales of food suitable for human consumption from food that is not "immediately consumable,"
as that term is defined by § 2908(a) of this title, shall be exempt from this section, provided that the retailer or grocery
supermarket retailer reports the gross receipts derived from activities otherwise subject to this chapter as retail or grocery
supermarket retail sales, as the case may be.
Code 1915, §§ 198A, 226A; 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; Code 1935, § 174; 42 Del. Laws, c. 65; 30 Del. C. 1953, § 2906; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 33A, 42; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 15, 16, 19; 60 Del. Laws, c. 24, §§ 10, 11, 19; 61 Del. Laws, c. 117, § 8; 63 Del. Laws, c. 314, § 8; 65 Del. Laws, c. 390, § 2; 65 Del. Laws, c. 402, § 14; 66 Del. Laws, c. 381, § 5; 67 Del. Laws, c. 261, §§ 11, 12; 68 Del. Laws, c. 80, §§ 10, 14; 69 Del. Laws, c. 289, §§ 1, 10; 70 Del. Laws, c. 484, § 9; 70 Del. Laws, c. 489, §§ 17, 18; 71 Del. Laws, c. 351, §§ 8, 25; 72 Del. Laws, c. 104, § 3; 75 Del. Laws, c. 199, §§ 9, 20, 29; 76 Del. Laws, c. 282, §§ 10, 16; 77 Del. Laws, c. 83, §§ 14, 25.;
(a) To the extent that any person is engaged in the business of selling farm machinery, supplies or materials which are to
be directly consumed or used by the purchaser in the conduct of any business, such person shall be exempt from § 2905 of this
title and shall be subject to the provisions of this section. All other sales by farm machinery retailers shall be governed
by § 2905 of this title.
(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain
a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid
until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the farm machinery
retailer pays the fees required by subsection (c) of this section, makes application therefor and payment of $75 for each
place of business.
(c)(1) In addition to the license fee required by subsection (b) of this section, every farm machinery retailer shall also
pay a license fee at the rate of 0.1037% of the aggregate gross receipts attributable to all goods sold by the farm machinery
retailer within this State, which fee shall be payable monthly on or before the twentieth day of each month with respect to
the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts
for each month, there shall be allowed a deduction of $80,000. For purposes of this subsection all branches or entities comprising
an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate
gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as
the Department of Finance shall require in computing the fee due.
(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback
period as defined in § 2122 of this title do not exceed $3,000,000, the return and payment of the additional license fee imposed
for such month shall be due on or before the last day of the first month following the close of the quarter. In the case of
such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction
of $240,000. For purposes of this paragraph, all branches or entities comprising an enterprise with common ownership or common
direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise.
The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require
in computing this fee due.
(3) [Repealed.]
30 Del. C. 1953, § 2907; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741,