Application of subchapter.
Del. Code tit. 9, § 8358
in effectThe 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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title9/c083/sc02/index.htmlFetched: 10/4/2026
