No person may engage in or conduct the business of selling or distributing tobacco products in Delaware without having first obtained the appropriate license from the Division of Revenue by filing a Combined Registration Application for State of Delaware Business License and/or Withholding Agent (Form CRA) and the appropriate fee ($200 for a Wholesale License and $5 for a Retail License). A separate license is required for each place of business. Businesses can register online through the One Stop Business Registration and Licensing System at https://onestop.delaware.gov/osbrlpublic/. Licenses expire on December 31st of each year and can be renewed annually at https://dorweb.revenue.delaware.gov/scripts/licrenew/licrenew.dll.
Every wholesale dealer or retailer who acquires untaxed tobacco products must file a Wholesale Dealer’s Monthly Report of Other Tobacco Products (Form TP-1) on or before the 20th day of each month, along with payment for taxes due.