Delaware Code Title 4 Sec. 1382 – Levy and rate of marijuana tax; collection
(a) A tax is imposed on the retail sale of marijuana products under this chapter in this State. This tax is not imposed on the sale of medical marijuana products under Chapter 49A of Title 16.
Terms Used In Delaware Code Title 4 Sec. 1382
- Consumer: means an individual 21 years of age or older who purchases marijuana, marijuana products, or marijuana accessories for personal use by the individual or other individuals 21 years of age or older, but not for resale to others. See Delaware Code Title 4 Sec. 1302
- Marijuana: means as defined in § 4701 of Title 16. See Delaware Code Title 4 Sec. 1302
- Marijuana products: means products that are comprised of marijuana, including concentrated marijuana, and other ingredients and are intended for use or consumption, such as edible products, ointments, and tinctures. See Delaware Code Title 4 Sec. 1302
- Person: means as defined in § 302 of Title 1. See Delaware Code Title 4 Sec. 1302
- Retailer: means the person permitted to sell alcoholic liquors in a store in the State, not for consumption on the premises. See Delaware Code Title 4 Sec. 101
- Sale: means every act of selling as defined in this section. See Delaware Code Title 4 Sec. 101
- Sell: means : solicit or receive an order for; keep or expose for sale; deliver for value or in any other way than purely gratuitously; keep with intent to sell; keep or transport in contravention of this title; traffic in; or for any valuable consideration, promised or obtained, directly or indirectly, or under any pretext or by any means whatsoever, procure or allow to be procured for any other person, to carry alcoholic liquors on one's person or to transport with one and with intent to sell the same, but not in any establishment where the sale thereof is allowed. See Delaware Code Title 4 Sec. 101
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
(b) The tax imposed under this section is at the rate of 15% of the retail sales price of the marijuana product.
(c) If the tax imposed under this section does not equal an amount calculable to a whole cent, the tax shall be equal to the next higher whole cent.
(d) The amount of tax shall be separately stated on an invoice, receipt, or other similar document, in the manner directed by the Director of Revenue, that the marijuana retailer provides to the consumer at the time the retail sale occurs.
(e) A person may not knowingly sell, purchase, install, transfer, or possess electronic devices or software programs for the purposes of either of the following:
(1) Hiding or removing records of retail sales of marijuana products.
(2) Falsifying records of retail sales of marijuana products.
(f) A marijuana retailer may not discount a marijuana item or offer a marijuana item for free if the retail sale of the marijuana item is made in conjunction with the retail sale of any other item.