CHAPTER 104

FORMERLY

HOUSE BILL NO. 268

AN ACT TO AMEND CHAPTER 29, TITLE 30, DELAWARE CODE, RELATING TO RETAIL MERCHANTS' LICENSE REQUIREMENTS AND TAXES.

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

Section I. Amend §2901(5), Chapter 29, Title 30, Delaware Code, by adding the following at the end of said subsection:

"'Retailer' for purposes of this Chapter shall not include, however, an individual under the age of 18 who engages in: (a) the delivery or distribution of newspapers or shopping news, (not including delivery or distribution to any point for subsequent delivery or distribution); or (b) the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back."

Approved July 8, 1987.