Delaware § 5327 Exempt sales

Delaware Statutes

§ 5327 — Exempt sales

Delaware § 5327

JurisdictionDelaware

Title30

PartCommodity Taxes

Ch. 53Tobacco Product Taxation and Licensing

Subch.General Provisions

This text of Delaware § 5327 (Exempt sales) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 5327 (2026).

Text

The Department may promulgate regulations to relieve authorized affixing agents from affixing stamps to packs of tobacco products to be sold and delivered to points outside the State for use outside the State, or to be sold to purchasers designated as exempt under § 5305(d) of this title for resale to authorized purchasers. However, all sales are presumed to be taxable and the burden is upon the person claiming an exemption to prove such person’s right to the exemption.

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The Department may promulgate regulations to relieve authorized affixing agents from affixing stamps to packs of tobacco products to be sold and delivered to points outside the State for use outside the State, or to be sold to purchasers designated as exempt under § 5305(d) of this title for resale to authorized purchasers. However, all sales are presumed to be taxable and the burden is upon the person claiming an exemption to prove such person’s right to the exemption.