CHAPTER 177

STATE REVENUE ELIMINATING THE TAX UPON GASOLINE TAX PAID TO STATE

AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE, 1935, AS AMENDED, RELATING TO MERCHANTS BY ELIMINATING THE TAX UPON GASOLINE TAX PAID OR PAYABLE TO THE STATE OF DELAWARE.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Sec. 139. of said Chapter 6 of the Revised Code of Delaware, 1935, being Code Section 173 of said Code, as amended, be and the same is hereby amended by striking out all of that certain paragraph of said Code Section 173. beginning with the words, "That the aggregate" and ending with the words "as therein stated" as the said paragraph appears at the bottom of Page 55 and the top of Page 56 of said Chapter 6 of the Revised Code of Delaware, 1935, and substituting in lieu thereof a new paragraph as follows:

That the aggregate cost value of all such merchandise, produce, goods, wares, or any property of 'whatever description, which for the 'purpose of this section shall exclude all gasoline taxes paid or payable to the State under the provisions of Chapter 6, Revised Code of Delaware, 1935, which such individual, copartnership, firm or corporation or other association of persons, shall have purchased for sale in the course of the business of buying and selling merchandise for cash or by barter, or of prosecuting, following or carrying on a retail or wholesale* business by purchasing and selling produce, goods, wares, or any property of whatever description, including all merchandise, produce, goods, wares, or any property of whatever description, coming into or at any time within this State, and trans-shipment of original packages, during the year last passed, did not exceed a certain sum as therein stated.

Approved April 4, 1947.