Title 30 — State Taxes

§ 20D-105. Tax credit allowed. 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;

§ 20D-106. Issuance of tentative and final tax credit certificates.81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;

§ 20D-107. Required reports. 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;

§ 20D-108. Revocation of tax credits.81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;

§ 20D-109. Data privacy.81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;

§ 20D-110. Angel Investor Job Creation and Innovation Act Administration Fund.81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;

§ 20E-101. Declaration of purpose. The purpose of this chapter is to provide incentives for resident individuals of Delaware to donate organs and bone marrow for transplantation and for Delaware employers to grant paid time off to such individuals who donate organs and bone marro…

§ 20E-102. Definitions. For purposes of this chapter: (1) “Donor” means a resident of Delaware donating 1 or more human organs, or a part thereof, or bone marrow, to another human for human organ transplantation. (2) “Gross wages” means that part of the sum reported on Form W-2, …

§ 20E-103. Tax credit for expenses associated with human organ or bone marrow donation [Transferred]. Transferred to § 1118 of this title by 84 Del. Laws, c. 366, § 6, effective Aug. 2, 2024.

§ 20E-104. Tax credit for wages paid by qualified employer [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]. (a) Subject to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary of the D…

§ 2101. General license requirement for occupations. No person shall engage in or carry on any trade or business for which a license is required by this part without first having obtained a license therefor from the Department of Finance and paid therefor the fee or tax prescribe…

§ 2102. Term of licenses. (a) In general. — All licenses issued under this title shall be for a term of 1 year, expiring on December 31, or on the date prescribed pursuant to the provision of the Delaware Code under which it was issued. Lost or stolen license certificates may be …

§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty. (a) The Department of Finance shall keep a record of all licenses. All provisions of law relative to the duties and powers of the Auditor of Accounts in auditing and adjusting accounts shall …

§ 2104. Notice of date for procuring licenses. The Department of Finance shall cause public notice of the time when the licenses required in this part shall be procured. The public notice required shall be in such form and to such extent as the Secretary of Finance deems necessar…

§ 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers. An individual, 65 years of age or older or licensed as a direct care worker under § 2301(a) of this title, and whose gross receipts for the 12 months, beginning July 1 and end…

§ 2106. Transferability of license; succession on death. Each license granted under this part shall be for the sole use and benefit of the licensee to whom it is issued and shall not be transferable. In case of the death of any licensee, the licensee’s personal representative sha…

§ 2107. Place of business specified in license; change of location. A license granted for an occupation and which specifies the place of business thereby licensed shall not authorize the licensee to carry on any trade, business, pursuit or occupation specified in such license in …

§ 2108. No license refunds. No refund of license fees shall be payable for any unexpired term of a license.74 Del. Laws, c. 108, § 2;

§ 2109. Display of license; penalty. (a) Every person holding any state license authorizing the conduct of any business, trade or vocation shall expose such license in a conspicuous manner in the principal office or place of business of such person. (b) Every individual, every me…

§ 2110. Contract to pay another’s license tax. No person shall agree or contract directly or indirectly to pay or assume or bear the burden of any license tax payable by any person, firm or corporation under the provisions of this Part. Any such agreement shall be null and void a…

§ 2111. Form and signature of licenses. The Secretary of Finance, or the Secretary’s delegate, each year, shall prepare blank licenses for each business, trade, pursuit or corporation mentioned and enumerated in this part in such form as the Secretary of Finance deems proper. The…

§ 2112. Contents of licenses. Every license issued under this part shall state: (1) The name and address of the licensee; (2) The trade, business or occupation for which the license is granted; (3) The amount of the license fee paid to the State; and (4) The date of issuance of t…

§ 2113. Right to carry on business under license. (a) Every person, other than a circus exhibitor, who shall procure an occupation license may, during the term for which such license is granted, carry on such occupation in any county of this State, subject, however, to the provis…

§ 2114. Additional licenses for more than 1 occupation or business [Repealed]. Repealed by 65 Del. Laws, c. 184, § 4, effective July 1, 1985.

§ 2115. Exemption of amusement places for religious or philanthropic purposes. Any person conducting or exhibiting any place of amusement which is required to be licensed, where all of the profits derived from such place of amusement are devoted to charitable, religious or philan…

§ 2116. Auctioneer and book agent exemption for veterans. No honorably discharged soldier or sailor shall be required to procure any license to follow the occupation of canvassing for the sale of books or for the occupation commonly known as that of “book agent” or for the occupa…

§ 2117. Agent violating this chapter may be proceeded against as principal. In case of the violation of this chapter by any person, association of persons, firm or corporation, any person or persons acting as agent or agents of such person, association of persons, firm or corpora…

§ 2118. Officers to enforce license laws; penalties. (a) Every justice of the peace and constable, within such officer’s respective county, whenever such officer has knowledge that any individual, copartnership, firm or corporation or any other association of persons acting as a …

§ 2119. Carrying on specified occupations without license; penalties. If any individual, copartnership, firm or corporation or any association of persons acting as a unit shall engage in, prosecute, follow or carry on any occupation or business for which a license is required by …

§ 2120. Computation of gross receipts. (a) Wherever this part uses the term “gross receipts,” no deduction shall be made therefrom on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, federal or state taxes or …

§ 2121. Prorating of license fees for part-year licensees. In the case of any person making an initial application for a business or occupational license pursuant to Chapter 23, 25, 27, 29 or 43 of this title, the basic annual license fee for such initial year specified therein s…

§ 2122. Definitions. For purposes of this part, the term “lookback period” shall refer to the 12-month period between July l and June 30 immediately preceding the taxable year for which the filing frequency is determined by reference to the lookback period. Persons who were, duri…

§ 2123. Annual filing requirements. The Director may, by regulation, to include by means of instructions accompanying returns, waive quarterly filing of returns relative to taxes on gross receipts in the case of taxpayers who have had no taxable gross receipts within the quarter.…

§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes. (a) Revocation, denial or nonrenewal of licenses. — Whenever there has remained unpaid by a person for a period in excess of 180 days any final assessment of tax and/or penalty or interest due under th…

§ 2125. Definitions applied to § 2124; burden of persuasion. (a) For purposes of remedies under § 2124 of this title, (1) “Related person.” — A related person is any sibling or any natural person identified in § 318(a) of the Internal Revenue Code (26 U.S.C. § 318) or, by applyin…

§ 2126. Confidential reporting of violators. The Department of Finance shall provide an anonymous reporting system for the reporting of individuals or businesses who have failed to obtain any license required under Chapter 23, 25, 27, or 29 of this title.79 Del. Laws, c. 400, § 1…

§ 2301. Occupations requiring licenses; definitions; fees; exemptions. (a) “Persons” as defined in § 2701 of this title engaged in the occupations listed and defined in this section shall pay annual license taxes at the rates specified below. In addition to the license fee indica…

§ 2302. Tax stamps required for amusement machines [Repealed].17 Del. Laws, c. 503, §§ 1, 2; 18 Del. Laws, c. 555, § 2; Code 1915, §§ 181, 184, 226A; 40 Del. Laws, c. 27, § 1; 40 Del. Laws, c. 29, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, §§ 195, 197; 48 Del. Laws, c. 44, § 1; 48…

§ 2303. Special requirements for nonresident junk dealers; penalty. (a) Any nonresident junk dealer or person or persons desiring to conduct the business of dealing in junk shall not be permitted to conduct and carry on such business within the State until such person has first s…

§ 2304. Vending machine license and identifying labels. (a) Every owner of a coin-operated vending machine in this State, including amusement machines, music machines, cigarette vending machines and all merchandising machines regardless of the product dispensed shall affix theret…

§ 2305. Special requirements for harness racing meet operators, owners, trainers and drivers. (a) Definitions. — For purposes of this section, the following definitions shall apply: (1) “Gross receipts” includes the licensee’s commissions on pari-mutuel and totalizator pools cond…

§ 2306. Special license requirements for certain Delaware entities registering a trade name. (a) Persons that desire to register a trade name under § 3108(b) of Title 6 shall first acquire a special trade name license from the Division of Revenue. All licenses issued under this s…

§ 2501. Definitions. For purposes of this chapter the following definitions shall apply: (1) “Contractor” includes every person engaged in the business of: a. Furnishing labor or both labor and materials in connection with all or any part of construction, alteration, repairing, d…

§ 2502. License requirement; resident and nonresident; additional fee on gross receipts paid; statements required. (a) Any person desiring to engage in business in this State as a contractor shall obtain a license upon making application to the Division of Revenue and paying a fe…

§ 2503. Duties of architects, professional engineers, contractors and construction managers as to nonresident contractor licenses. (a) Every architect or professional engineer or contractor or construction manager engaging in the practice of such profession shall furnish the Depa…

§ 2701. Definitions. As used in this chapter the following definitions shall apply: (1) “Gross receipts” includes all proceeds received by any person engaged in manufacturing within this State for products manufactured in whole or in part within this State where such products are…

§ 2702. License requirements; license fee; additional fee on aggregate gross receipts; statements required. (a) Any person desiring to engage in business in this State as a manufacturer shall first obtain a license from the Division of Revenue and pay therefor a fee of $75 for ea…

§ 2703. Automobile manufacturers. (a) Every person engaged in the business of automobile manufacturing shall be exempt from the provisions of § 2702 of this title and shall be subject to the provisions of this section. For purposes of this section, “automobile manufacturing” shal…

§ 2704. Exemptions. This chapter shall not apply to the production or manufacture of steam, gas or electricity for heat, light or power or to the production of the usual farm products for home consumption or market purposes.14 Del. Laws, c. 24, § 1; 27 Del. Laws, c. 29; Code 1915…

§ 2705. Exemption of gross receipts attributable to intermediate products. (a) Notwithstanding any other provision of this chapter, for purposes of this chapter “gross receipts” shall not include that portion of the receipts realized by a manufacturer on the sale, transfer or con…