Delaware Administrative Code
Title 4 - Alcoholic Beverage Control
Department of Safety and Homeland Security
Office of the Alcoholic Beverage Control Commissioner
400 - Taxation
401 - (Formerly Rule 8) A Governing Taxes Paid on Wine, Cider, Spirits, and Beer Entering the State of Delaware
Section 401-1.0 - Definitions

"Commissioner" means the Delaware Alcoholic Beverage Control Commissioner or Designee, the Division of Revenue.

"Importer" means wholesaler.

"Port of Entry" means the initial place, airport, common carrier terminal, or supply point for final distribution and delivery to the individual's home within Delaware.

"Purchases" means when the merchandise has been unloaded on the premises of the licensee and receipt acknowledged by signing the way bill.

"Wine, Cider, Spirits, Beer" means all alcoholic liquor to include bond alcohol as well as non-bond alcohol.