(a) Wherever this part uses the term “gross receipts,” no deduction shall be made therefrom on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, federal or state taxes or any other expense whatsoever paid or accrued or losses, unless otherwise expressly provided in this part.
(b) “Gross receipts” (and, in the case of Chapter 43 of this title, “rent” and “lease rental payments”) shall not include amounts received from a related entity. Entities are related whenever:
Structure Delaware Code
Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES
§ 2101. General license requirement for occupations.
§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty.
§ 2104. Notice of date for procuring licenses.
§ 2106. Transferability of license; succession on death.
§ 2107. Place of business specified in license; change of location.
§ 2109. Display of license; penalty.
§ 2110. Contract to pay another's license tax.
§ 2111. Form and signature of licenses.
§ 2113. Right to carry on business under license.
§ 2115. Exemption of amusement places for religious or philanthropic purposes.
§ 2116. Auctioneer and book agent exemption for veterans.
§ 2117. Agent violating this chapter may be proceeded against as principal.
§ 2118. Officers to enforce license laws; penalties.
§ 2119. Carrying on specified occupations without license; penalties.
§ 2120. Computation of gross receipts.
§ 2121. Prorating of license fees for part-year licensees.
§ 2123. Annual filing requirements.
§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes.
§ 2125. Definitions applied to § 2124; burden of persuasion.