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Delaware Code Title 6. Commerce and Trade § 4722. Receipts of purchase required for resale;  maintenance and inspection of records;  destruction or obliteration of receipts

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) No unused property merchant shall offer any new and unused property for sale at an unused property market for which the merchant does not possess a receipt of sale or equivalent documentary evidence of true ownership.

(b) Every unused property merchant shall maintain receipts for the purchase of, or other documentary evidence of true ownership of, new and unused property for a period of not less than 2 years from the date of acquisition by the unused property merchant.

(c) Receipts for the purchase for new and unused property, and any other documentary evidence of true ownership, must contain at least:

(1) The date of the transaction;

(2) The name and address of the person, corporation or entity from whom the new and unused property was acquired;

(3) An identification and description of the new and unused property acquired;

(4) The price paid for such new and unused property;  and

(5) The signature of the seller and buyer of the new and unused property.

(d) No unused property merchant shall:

(1) Falsify, obliterate or destroy such receipts, or knowingly allow the same to occur;  or

(2) Refuse or fail, upon request, to make such receipts available for inspection within a period of time which is reasonable under the individual circumstances surrounding such request.

(e) Nothing contained in this section shall be construed to require the unused property merchant to possess such receipt on or about his or her person without reasonable notice.

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Cite this article: FindLaw.com - Delaware Code Title 6. Commerce and Trade § 4722. Receipts of purchase required for resale;  maintenance and inspection of records;  destruction or obliteration of receipts - last updated January 01, 2026 | https://codes.findlaw.com/de/title-6-commerce-and-trade/de-code-sect-6-4722/

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