CHAPTER 139

FORMERLY

HOUSE BILL NO. 548

AS AMENDED BY

HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 29, PART III, TITLE 30 OF THE DELAWARE CODE

RELATING TO EXEMPTION FROM CERTAIN RETAIL AND WHOLESALE MERCHANTS' LICENSE REQUIREMENTS AND TAXES.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE Or DELAWARE:

Section 1. Amend §2908, Chapter 29, Part III, Title 30 of the Delaware Code by adding thereto a new subsection, designated as subsection (f), which new subsection shall read as follows:

"(f) The provisions of this Chapter shall not apply to

casual sales by any individual artist or craftsperson who sells or offers for sale his own handmade, painted, or crafted art or craft objects and whose gross income from the sale of said objects is less than $1,000 per year."

Approved July 14, 1977.