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41 chapters · 626 sections in this title.
30 Del. C. § 4301. Definitions.
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§ 4301. Definitions. As used in this chapter: (1) “Lease” means an agreement (either written or oral) under which a lessor grants to a lessee the right to use property for a specified period or at the will of either the lessor or lessee. An agreement which purports to be a sale b…
30 Del. C. § 4302. Imposition of tax on lessees.
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§ 4302. Imposition of tax on lessees. (a) There is imposed by this section on every lessee a use tax, for the use within this State, under a lease of tangible personal property (other than motor vehicles, household furniture, household fixtures or household furnishings, hospital …
30 Del. C. § 4303. Collection of tax.
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§ 4303. Collection of tax. (a) Every person required to collect the tax under this chapter shall collect the tax from the lessee when collecting the rent under the lease to which the tax applies. The tax shall be paid to the person required to collect it as trustee for and on acc…
30 Del. C. § 4304. Liability for the tax.
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§ 4304. Liability for the tax. (a) Every person required to collect the tax imposed by this chapter shall be personally liable for the tax imposed, collected or required to be collected under this chapter. Any such person shall have the same right in respect to collecting the tax…