Distributor’s taxable sales of gasoline; what is included.
Del. Code tit. 30, § 5112
in effectThe distributor’s taxable sales shall, for the purpose of this chapter, include all gasoline delivered to retail dealers, including gasoline delivered to retail outlets on consignment or to retail outlets owned or operated by the distributor.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c051/sc01/index.htmlFetched: 10/4/2026
