Delaware Administrative Code
Title 4 - Alcoholic Beverage Control
Department of Safety and Homeland Security
Office of the Alcoholic Beverage Control Commissioner
900 - Trade Practices for Suppliers, Wholesales, and Retailers
909 - (Formerly Rule 77) A Pertaining to the License of Direct Shippers
Section 909-5.0 - Taxes
Universal Citation: 4 DE Admin Code 909-5.0
Current through Register Vol. 28, No. 3, September 1, 2024
Pursuant to 4 Del.C. § 581(e), all persons licensed pursuant to 4 Del.C. § 526 shall pay to the State of Delaware, Division of Revenue, the tax on such wine and beer sold to Delaware residents at the rates set forth in 4 Del.C. § 581(d). Collection and payment of such taxes shall be in a manner consistent with Title 4 of the Delaware Code and the Commissioner's Rules and Regulations.
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