Delaware Code
Subchapter I. General Provisions.
§ 4703. Exemptions.

(a) This chapter shall not apply to:

(1) Sales made to dealers by commercial travelers or selling agents in the usual course of business;
(2) Bona fide sales of goods, wares or merchandise by sample, brochure or catalogue for future delivery;
(3) Any annual fair;
(4) Any special event, taking place upon real property which is designed for and in the business of conducting such events where the transient merchant's goods, wares or merchandise are only displayed and sold on said property;
(5) Any general sale, fair, auction or bazaar sponsored by an ecclesiastical society, religious corporation, public service or charitable organization;
(6) Garage sales on premises devoted to residential use;
(7) Sales of crafts or items made by hand when sold or offered for sale by the person making such crafts or handmade items;
(8) Sales of local agricultural products;
(9) Sales resulting from prior invitation to the vendor by the owner or occupant of the residence; or
(10) Any special event, taking place within the confines of an enclosed retail shopping facility, having a total enclosed common area square footage, exclusive of the total square footage of all occupied retail space contained in said enclosed retail shopping facility, of not less than 20,000 square feet, where the transient merchant's goods, wares or merchandise are only displayed and sold within the confines of such enclosed retail shopping facility; provided, however, that each such enclosed retail shopping facility shall compile and maintain for a period of 4 years a listing containing the name, address, telephone number and general description of the type of goods or merchandise sold of each transient merchant participating in each special event.
(b) No transient retailer not otherwise exempted from this chapter by subsection (a) of this section shall be relieved or exempted from this chapter by reason of associating himself or herself temporarily with any local dealer, auctioneer, trader or merchant or by conducting such temporary or transient business in connection with or in the name of any local dealer, auctioneer, trader or merchant.