Delaware Code Title 30. State Taxes § 5133. Exemptions

(a) The tax imposed by this chapter shall not apply to special fuel sold and delivered to and used by the following persons:

(b) The Department may, for purposes of identification, require that the above persons apply to the Department for a special fuel tax exemption marker to be affixed to the applicable bulk supply talk or pump thereof.  The tax exemption marker may be revoked by the Department for just cause.