Does the $2.00 scrap tire fee apply to the sale of tires to the State of Delaware, the Federal Government and their instrumentalities, and political subdivisions?
A. A. No, Section 2901(11)(a)(1) of Title 30 of the Delaware Code states ” …sales to the United States or any agency or instrumentality thereof, or sales to this State, or any agency or political subdivision thereof, shall be deemed to be sales at wholesale;” The scrap tire fee does not apply to wholesale transactions.
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