§ 4306. Records to be kept.
§ 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 and examination at any time […]
§ 4307. Filing returns and payment of tax.
§ 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 the return which are subject to tax […]
§ 4305. Lessor’s license.
§ 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 for each additional place of […]
§ 3003. Enforcement by Secretary of Transportation; rules and regulations.
§ 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 Transportation shall deem necessary for administration and implementation of § 3002 of this […]
§ 3004. Motor vehicle dealer handling fee and payment.
§ 3004. Motor vehicle dealer handling fee and payment. (a) Every motor vehicle dealer shall pay a handling fee of $2 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 installments payable to the Department of […]
§ 3005. Motor vehicle dealer license fee.
§ 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 vehicle shows or exhibitions at enclosed malls in this State when such […]
§ 3101. Definitions.
§ 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 been issued. (2) “Emergency period” means a period that […]
§ 3102. Business and employee status during emergency period.
§ 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 emergency period, not be considered to have established a level of presence […]
§ 3103. Business and employee status after emergency period.
§ 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 this State and be responsible for any otherwise applicable business or employee tax […]
§ 3104. Administration and notification.
§ 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-related work and which statement shall include the name of the business, state of […]