17.4.1 By Wholesalers Tax-paid distilled spirits, wine and beer, which have been delivered to the wholesaler/importer and which are stocked at either a retail licensee’s premises or an importer’s (wholesaler’s) premises, may be returned to the supplier through the importer (wholesaler) who originally brought the product into Delaware. Excise tax paid or recorded will be credited to the account of the wholesaler, if the following guidelines are followed. At the time the merchandise is returned it must be replaced with the same brand from the same supplier and in the same size containers as the product being returned. If the wholesaler no longer stocks the returned product, equal gallonage for that being returned can be requested. The wholesaler must notify[…]
15.16.1 Entertainment of Retailers Delaware statutes and regulations are silent on this issue. Therefore, IRS guidelines and your company policy should apply.
Permitted under federal guidelines. Refer to Title 27 CFR Part 6.99 of the federal regulations for details. Delaware regulations do not specifically address what is permitted, but simply state that suppliers may not engage in any practices not permitted by the Federal Alcohol Administration Act. [DE Regulations, Rule 908, Section 3.3.]
A Tasting License may be issued to any person holding a license as an off-premise retail licensee for a biennial $150.00 fee. This license authorizes beer, wine and distilled spirits tastings only in a separate portion of the licensee’s premises in an area designated on a copy of the floor plan for this purpose by the Alcoholic Beverage Control Commission. No charge may be made for the tasting/sampling. Maximum quantities of each individual product sample are limited as follows: Distilled Spirits One-half ounce (½ oz.) Wine One ounce (1 oz.) Beer One ounce (1 oz.) [DE Regulations, Rule 1401 and DE Law, Title 4, Chapter 1, Section 101, and Chapter 5, Subchapter II, Section 525, and Subchapter IV, Section 554.][…]
Note: Suppliers are reminded that the Federal Alcohol Administration Act (FAA) and the Federal Regulations (Title 27 CFR) contain provisions governing trade practices and those provisions may be more restrictive than state law. Therefore, Federal law may limit some activities allowed by state law and regulations. When reviewing any of the trade practice sections contained in the State Digests, suppliers should consider Federal law as well.