Delaware Code
Title 30 - State Taxes
Chapter 27. Manufacturers’ License Requirements and Taxes

§ 2701. Definitions. - As used in this chapter the following definitions shall apply:...

§ 2702. License requirements; license fee; additional fee on aggregate gross receipts; statements required. - (a) Any person desiring to engage in business in this...

§ 2703. Automobile manufacturers. - (a) Every person engaged in the business of automobile manufacturing...

§ 2704. Exemptions. - This chapter shall not apply to the production or manufacture...

§ 2705. Exemption of gross receipts attributable to intermediate products. - (a) Notwithstanding any other provision of this chapter, for purposes...