Title 30 — State Taxes

§ 2901. Definitions. As used in this chapter: (1) “Certified takeoff weight” means the maximum weight contained in the type certificate or airworthiness certificate. (2) “Exemption certificates,” for purposes of this chapter, are documents created by regulations adopted or to be …

§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required. (a) For the purposes of this section, “wholesaler” shall not include those wholesalers included in § 2901(21)a.2. and 3. of this title. (b) Any person desiring t…

§ 2903. Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required. (a) Every person described in § 2901(21)a.2. of this title engaged in the business of food processor shall be exempt from the provisions of § 2902 of this ti…

§ 2904. Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required. (a) Every person described in § 2901(21)a.3. of this title engaged in the business of buying, selling and shipping commercial feeds shall be exempt f…

§ 2905. Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee. (a) Any person desiring to engage in business in this State as a retailer shall obtain a license upon making …

§ 2906. Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required. (a) Every person engaged in the business of operating a restaurant, snack bar, soda fountain, take-out food service, catering service, private eating or…

§ 2907. Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required. (a) To the extent that any person is engaged in the business of selling farm machinery, supplies or materials which are to be directly consumed or u…

§ 2908. Grocery supermarket retailers. (a) Every person engaged in the business of operating a retail grocery supermarket shall be exempt from the provisions of § 2905 of this title and shall be subject to the provisions of this section with regard to the retail sales of such sto…

§ 2909. Exemptions. (a) (1) This chapter shall not apply to the sale of unprocessed agricultural products, including nursery or floral products by: a. The owner or operator of a farm or nursery which produced the products; provided, however, that no business described in this par…

§ 2910. Tire retailer license requirements; license fee; additional fee on new tires. (a) In addition to any license required under § 2905 of this title, any person desiring to engage in business in this State as a retailer of tires for vehicles shall obtain a registration upon m…

§ 2911. Retail Crime Unit; Retail Crime Fund and fee. (a) There is hereby established within the Department of Justice a unit, “The Retail Crime Unit”, dedicated to the prosecution of retail crime. (b) There shall be a Deputy Attorney General assigned to the Retail Crime Unit and…

§ 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales. This section expired on December 1, 2014, under the terms of subsection (e) of the statute as enacted in 77 Del. Laws, c. 275, § 7.

§ 3001. Definitions. As used in this chapter: (1) “Motorcycle” — the definition of motorcycle shall be the same as that found in § 101 of Title 21. (2) “Motor vehicle” — the definition of motor vehicle shall be the same as that found in § 101 of Title 21. (3) “Motor vehicle deale…

§ 3002. Motor vehicle document fee; claims for refunds [For application of this section, see 80 Del. Laws, c. 77, § 2; 85 Del. Laws, c. 40, § 15]. (a) There is imposed upon the sale, transfer or registration of any new or used motor vehicle, truck tractor, trailer or motorcycle i…

§ 3003. Enforcement by Secretary of Transportation; rules and regulations. The Secretary of Transportation shall have the power and authority to make, issue, promulgate and enforce such rules and regulations which shall not be inconsistent with the law as the Secretary of Transpo…

§ 3004. Motor vehicle dealer handling fee and payment. (a) Every motor vehicle dealer shall pay a handling fee of $2.00 on the sale of every new or used motor vehicle, trailer, truck tractor or motorcycle sold to the owner thereof. The handling fee shall be paid in quarterly inst…

§ 3005. Motor vehicle dealer license fee. (a) Every motor vehicle dealer shall pay an annual license fee of $100 to the Department of Finance; provided however, that no dealer license fee shall be applicable for out-of-state new recreational dealers at industry-wide public vehicl…

§ 3101. Definitions. As used in this chapter: (1) “Declared state of emergency” means a disaster or emergency event: a. For which a Governor’s state of emergency proclamation has been issued; or b. For which a presidential declaration of a federal major disaster or emergency has …

§ 3102. Business and employee status during emergency period. (a) (1) An out-of-state business that conducts emergency-related work within this State related to a declared state of emergency at the request of a Delaware business licensed pursuant to this title shall, during the e…

§ 3103. Business and employee status after emergency period. An out-of-state business or an out-of-state employee that remains in this State after the emergency period shall be subject to this State’s normal standards for establishing presence, residency or for doing business in …

§ 3104. Administration and notification. (a) (1) An out-of-state business that enters this State during an emergency period shall, upon request, provide the Delaware Division of Revenue, a written statement that such business is in this State for purposes of performing emergency-…

§ 3105. Regulations. The Delaware Division of Revenue shall promulgate regulations and develop and maintain forms and records necessary to implement and administer the provisions of this chapter.79 Del. Laws, c. 119, § 1;

§ 3301. License requirements. Except as provided in this chapter, no individual, association of persons, firm or corporation shall carry on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State for sale, unless such indi…

§ 3302. Exception as to municipalities; rural electric cooperatives. (a) Nothing in this chapter shall be so construed as to require any incorporated town, city or municipality to pay said tax on account of the production or manufacture of steam, gas or electricity by it. (b) The…

§ 3303. Penalties. Every individual and every member of an association of persons or firm and every director and officer of a corporation carrying on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State, for sale or pro…

§§ 3501-3508. License requirement; tax and statement; nonpayment of tax; penalties; reinstatement upon payment of tax; charges; regulation with charges in Pennsylvania and Maryland; free transportation of books, papers and public documents; penalty; deposit with Secretary of Fina…

§§ 3701-3704. Passengers’ tax; monthly statements; failure to report or pay; penalties; enforcement of penalties; Secretary of Finance; duties and powers in collection of tax [Repealed]. Repealed by 65 Del. Laws, c. 118, § 2, effective July 1, 1985.

§§ 3901-3909. Tax on net earnings of railroads and canals; annual statement and collection of tax; tax on locomotives, cars and trucks; tax on capital stock; ascertainment and collection of tax upon failure to make report or pay tax; nonpayment of taxes; penalties; warrant of Sec…

§ 4101. Tax and statement requirements on telegraph lines [Repealed].18 Del. Laws, c. 460, § 1; 25 Del. Laws, c. 6, § 5; Code 1915, § 52; Code 1935, § 49; 30 Del. C. 1953, § 4101; 57 Del. Laws, c. 741, § 23; 60 Del. Laws, c. 16, § 1; repealed by 79 Del. Laws, c. 294, § 2, eff. Ja…

§ 4102. Tax and statement requirements on telephone lines and transmitters [Repealed].25 Del. Laws, c. 6, §§ 1, 2; Code 1915, §§ 53, 54; Code 1935, §§ 50, 51; 30 Del. C. 1953, § 4102; 57 Del. Laws, c. 741, § 23; 60 Del. Laws, c. 16, § 2; 78 Del. Laws, c. 294, § 1; repealed by 79 …

§ 4103. Assessment and collection upon failure to make required statement [Repealed].18 Del. Laws, c. 460, § 1; 25 Del. Laws, c. 6, §§ 3, 5; Code 1915, §§ 52, 55; Code 1935, §§ 49, 52; 30 Del. C. 1953, § 4103; 57 Del. Laws, c. 741, § 23; 70 Del. Laws, c. 186, § 1; repealed by 79 …

§ 4104. Collection on failure to pay tax [Repealed].18 Del. Laws, c. 460, § 1; 25 Del. Laws, c. 6, §§ 4, 5; Code 1915, §§ 52, 56; Code 1935, §§ 49, 53; 30 Del. C. 1953, § 4104; 57 Del. Laws, c. 741, § 23; repealed by 79 Del. Laws, c. 294, § 2, eff. Jan. 1, 2015.;

§ 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…

§ 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 …

§ 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…

§ 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…

§ 4305. Lessor’s license. (a) (1) Every person engaged in or desiring to engage in business in this State as a lessor of tangible personal property other than motor vehicles shall obtain a license by making application to the Division of Revenue and paying a fee of $75, plus $25 …

§ 4306. Records to be kept. Every person required to collect the tax under this chapter shall keep records of every lease the rent under which is subject to tax under this chapter in such form as the Department of Finance may require. The records shall be available for inspection…

§ 4307. Filing returns and payment of tax. (a) (1) Every person required to register with the Department of Finance under § 4305 of this title shall file a return quarterly with the Department of Finance showing the amount of rental payments received during the period covered by …

§ 5201. Short title. This chapter shall be known and may be cited as the “Motor Carriers Fuel Purchase Law.”30 Del. C. 1953, § 5201; 57 Del. Laws, c. 496, § 1;

§ 5202. Definitions. As used in this chapter: (1) “Department” means Department of Transportation. (2) “Highway” means the Delaware Turnpike and every way or place, of whatever nature, open to the use of the public as a matter of right for the purposes of vehicular travel. The te…

§ 5203. Rate of tax. Every motor carrier shall pay a road tax equivalent to the rate per gallon of the Delaware liquid fuels tax which is currently in effect, calculated on the amount of motor fuel used in its operations on highways within this State.30 Del. C. 1953, § 5203; 57 D…

§ 5204. Credit for motor fuel tax payment. (a) Every motor carrier subject to the tax imposed by this chapter shall be entitled to a credit on such tax equivalent to the rate per gallon of the Delaware tax which is currently in effect on all gasoline or other motor fuel purchased…

§ 5205. Tax due date. The tax imposed by this chapter shall be paid by each motor carrier quarterly to the Department of Transportation on or before April 30, July 31, October 31 and January 31 of each year and calculated upon the amount of motor fuel used in its operations on hi…

§ 5206. Deposits of revenue. All taxes, fees, penalties and interest received by the State under this chapter, as amended, shall be deposited, not later than the close of the business day next following such receipt, to the credit of the Delaware Transportation Authority pursuant…

§ 5207. Calculation of amount of fuel used in State. The amount of gasoline or other motor fuel used in the operation of any motor carrier on highways within this State shall be such proportion of the total amount of such gasoline or other motor fuel used in its entire operations…

§ 5208. Report requirements; exemptions. Every motor carrier subject to the tax imposed by this chapter shall on or before April 30, July 31, October 31 and January 31 of every year make to the Department of Transportation such reports of its operations during the quarter ending …

§ 5209. Average consumption. In the absence of adequate records or other evidence satisfactory to the Department of Transportation showing the number of miles operated by a motor carrier’s motor vehicles per gallon of motor fuel, any such motor vehicle shall be deemed to have con…

§ 5210. Records. Every motor carrier shall keep such records, in such form as the Department of Transportation reasonably may prescribe, as will enable the carrier to report and enable the Department of Transportation to determine the total number of over-the-road miles traveled …

§ 5211. Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax. (a) The Department of Transportation shall provide an identification marker and registration card to every motor vehicle operated within this State by the motor carrier. The identificatio…