What qualifies my business or transaction as a “wholesale” transaction and exempt from collection the $2 fee?
A. If the transaction is a business buying from another business the business is defined as a wholesaler and the transaction is a wholesale transaction. However, a number of retail businesses transact with other businesses and record the transactions as retail sales. Only those transaction where the business has a wholesale license and properly reports tire sales as wholesale sales to the Delaware Division of Revenue will be exempt from the $2 fee, unless otherwise exempt as described below.
