DE SB141

Expands Delaware's existing wine auction license framework to include spirits auctions, allowing licensed auction houses to sell rare or collectible spirits obtained from private collections at public auction

Creates three license types: wine auction license, spirits auction license, or a combined wine and spirits auction license, each requiring an office within Delaware

Limits both wine auctions and spirits auctions to a maximum of 12 auctions each per calendar year

Requires auction license holders to collect and remit applicable excise taxes and gross receipt taxes on all products sold

Prohibits products purchased at auction from being stocked as inventory or resold at any licensed retail facility or store