5318 Appointment of stamp affixing agents; commission
(a) The Department may appoint any manufacturer of tobacco products
or wholesaler within this State and may appoint any other person within
or without this State as its agent to affix Delaware tobacco product tax
stamps. Tax affixing agents located outside the State must apply the stamps
to all taxable tobacco products before bringing them into this State.
(b) Whenever the Department shall sell, consign or deliver Delaware
tobacco product tax stamps to any authorized stamp affixing agent, such
agent shall be entitled to receive as compensation for such agent's
services and expenses a commission at the rate of 3/10 of 1 cent for affixing
the tax stamp to each package of 20 or more cigarettes. The commission
is to be retained out of the moneys to be paid by such agent for such
stamps purchased from the Department.