Delaware Code
Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes
§ 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales.

This section expired on December 1, 2014, under the terms of subsection (e) of the statute as enacted in 77 Del. Laws, c. 275, § 7.

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Structure Delaware Code

Delaware Code

Title 30 - State Taxes

Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes

§ 2901. Definitions.

§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required.

§ 2903. Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required.

§ 2904. Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required.

§ 2905. Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee.

§ 2906. Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.

§ 2907. Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.

§ 2908. Grocery supermarket retailers.

§ 2909. Exemptions.

§ 2910. Tire retailer license requirements; license fee; additional fee on new tires.

§ 2911. Retail Crime Unit; Retail Crime Fund and fee.

§ 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales.