IPCPR Legislative | Operating Your Business in Delaware

Operating Your Business in Delaware

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Operating Your Business in Delaware

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.

 

Del. Code tit. 30, § 5307: License for sales of tobacco products
Del. Code tit. 30, § 5309: Application for license
Del. Code tit. 30, § 5311: Expiration of licenses

 

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.

 

Del. Code tit. 30, § 5319: Alternate method of collection; other tobacco products

 

Delaware law does not contain exemptions from the smoking ban for bars or restaurants.

 

Localities may require additional business licenses.

Delaware Division of Revenue: Cigarette and Tobacco Tax Forms
http://revenue.delaware.gov/services/Business_Tax/Forms_New.shtml

 

Form CRA: Combined Registration Application including Withholding Agent Application
http://revenue.delaware.gov/services/current_bt/cra.pdf

 

Form TP-1: Wholesale Dealer’s Monthly Report of Other Tobacco Products
http://revenue.delaware.gov/services/current_bt/tp1.pdf

 

Form TP-1i: Instructions for Wholesale Dealer’s Monthly Report of Other Tobacco Products
http://revenue.delaware.gov/services/current_bt/tp1i.pdf

 

One Stop Business Registration and Licensing System
https://onestop.delaware.gov/osbrlpublic/Home.jsp

 

Delaware Division of Revenue: Cigarette and Tobacco Tax FAQs
http://revenue.delaware.gov/information/faqs_cig.shtml#ret

 

Tax Tips for Cigarette and Other Tobacco Products (Things You Should Know)
http://www.revenue.delaware.gov/services/current_bt/taxtips/cigarette.pdf

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