41 chapters · 626 sections in this title.
30 Del. C. § 2701. Definitions.
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§ 2701. Definitions. As used in this chapter the following definitions shall apply: (1) “Gross receipts” includes all proceeds received by any person engaged in manufacturing within this State for products manufactured in whole or in part within this State where such products are…
30 Del. C. § 2702. License requirements; license fee; additional fee on aggregate gross receipts; statements required.
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§ 2702. License requirements; license fee; additional fee on aggregate gross receipts; statements required. (a) Any person desiring to engage in business in this State as a manufacturer shall first obtain a license from the Division of Revenue and pay therefor a fee of $75 for ea…
30 Del. C. § 2703. Automobile manufacturers.
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§ 2703. Automobile manufacturers. (a) Every person engaged in the business of automobile manufacturing shall be exempt from the provisions of § 2702 of this title and shall be subject to the provisions of this section. For purposes of this section, “automobile manufacturing” shal…
30 Del. C. § 2704. Exemptions.
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§ 2704. Exemptions. This chapter shall not apply to the production or manufacture of steam, gas or electricity for heat, light or power or to the production of the usual farm products for home consumption or market purposes.14 Del. Laws, c. 24, § 1; 27 Del. Laws, c. 29; Code 1915…