AN ACT TO AMEND CHAPTER 29, TITLE 30 OF THE DELAWARE CODE, RELATING TO RETAIL AND WHOLESALE MERCHANT LICENSING REQUIREMENTS AND TAXES AND PROVIDING FOR THE EXEMPTION OF TAXES PAID ON TOBACCO PRODUCTS FROM COMPUTATION OF GROSS RECEIPTS.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend §2901 (2), Chapter 29, Title 30 of the Delaware Code, by striking the period (.) as the same appears at the end thereof and substituting in lieu thereof the following:
"but shall not include tobacco products taxes paid or payable to the State under the provisions of Part IV of this Title."