2 Del. Admin. Code § 2264
Whereas, there are boat dealers in the State of Delaware who are also licensed as vehicle dealers with the Division of Motor Vehicles and the Division of Revenue because they also sell boat trailers; and
Whereas, the nature of their business involves selling boats and boat trailers and in most instances they are sold together; and
Whereas, in delivering the boat and boat trailer the dealer sometimes utilizes a dealer's license plate to make such delivery;