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41 chapters · 626 sections in this title.
30 Del. C. § 5501. Definitions.
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§ 5501. Definitions. For purposes of this chapter only: (1) “Direct-to-home satellite services” has the meaning ascribed in the Communications Act of 1934, 47 U.S.C. § 303(v). (2) “Distribute” includes any and all activity to produce, distribute or supply any commodities and serv…
30 Del. C. § 5502. Imposition of tax; rate; adjustment of tariffs.
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§ 5502. Imposition of tax; rate; adjustment of tariffs. (a) A tax is imposed on intrastate telephone commodities and services distributed within this State and on intrastate mobile telecommunications services at the rate of 5.00% of the charges for such services excluding any cha…
30 Del. C. § 5503. Computation of tax.
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§ 5503. Computation of tax. (a) The tax imposed by § 5502(a) of this title shall be collected by the distributor from the ultimate consumer as a separate item not included in the sales price or tariff charge. The amount of tax collectible from the ultimate consumer shall in each …
30 Del. C. § 5504. Payment of tax.
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§ 5504. Payment of tax. (a) In the case of the distribution of public utilities as described in § 5502(a) and (b)(1), (2) or (4) of this title, the taxes collected under this chapter during any calendar month shall be paid by the distributor to the Department of Finance within 20…