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§ 5308 — Delaware Law | CourtGPT
  1. Home/
  2. Laws/
  3. Delaware/
  4. Title 30 - State Taxes/
  5. Chapter 53 - Tobacco Product Taxation and Licensingsub/
  6. Subchapter II - Levy and Collection of Tax; License, Stamps§ 5305. Levy of Tax, Limitation; Exemption [for Application of This Section, See 81 Del. Laws, C. 55, § 28(a)]/
  7. § 5308
Delaware Legal Code

§ 5308

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(a) Wholesale license. — For each wholesale license issued there must be paid to the Department of Finance a fee of $200. If a holder of a wholesale license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, a separate license is required for each place of business. (b) Retail license. — For each retail license there must be paid to the Department of Finance a fee of $50. If a holder of a retail license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, or whether in the same building or not, a separate license is required for each place of business. (c) Vending machine license. — Every vending machine from which tobacco products are offered for sale must have affixed to it an identification stamp issued by the Department of Finance for which a fee of $15 must be paid to the Department. If 2 or more vending machines are fastened together, each set of mechanisms must have a separate vending machine license. (d) Affixing agent license. — For each affixing agent's license issued there must be paid to the Department of Finance a fee of $200, but

t of mechanisms must have a separate vending machine license. (d) Affixing agent license. — For each affixing agent's license issued there must be paid to the Department of Finance a fee of $200, but only 1 license fee of $200 is required of any person who is both a wholesale dealer and an affixing agent.30 Del. C. 1953, § 5308; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, §§ 22, 23; 57 Del. Laws, c. 188, § 43; 57 Del. Laws, c. 741, § 16C; 60 Del. Laws, c. 506, § 1; 81 Del. Laws, c. 55, § 6;