A person may not engage in or conduct the business of manufacturing, purchasing, selling, consigning, or distributing tobacco products in this State or acting as an affixing agent without having first obtained the appropriate license for that purpose as prescribed by this chapter.
Structure Delaware Code
Chapter 53. Tobacco Product Tax
Subchapter II. Levy and Collection of Tax; License, Stamps
§ 5306. Liability for payment of tax.
§ 5307. License for sales of tobacco products.
§ 5309. Application for license.
§ 5310. Issuance of licenses; display.
§ 5311. Expiration of licenses.
§ 5312. Replacement of licenses.
§ 5313. Suspension or revocation of license.
§ 5315. Tobacco product tax stamps; affixing; amount; cancellation.
§ 5316. Design and sale of stamps.
§ 5317. Time for affixing stamps; reporting requirements; violation.
§ 5318. Appointment of stamp affixing agents; commission.
§ 5319. Alternate method of collection; other tobacco products.