The tax imposed by this subchapter shall not apply:

(1) To unoccupied mobile homes located on a dealer’s display lot; and

(2) To mobile homes bearing a current license tag of this State.

14 Del. C. 1953, § ?1937; 55 Del. Laws, c. 275, § ?2; 64 Del. Laws, c. 71, § ?1;

Terms Used In Delaware Code Title 9 Sec. 8358

  • 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