§ 3001. Definitions.
§ 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 dealer” includes […]
§ 4304. Liability for the tax.
§ 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 from the lessee or in respect […]
§ 3002. Motor vehicle document fee; claims for refunds [For applicability of this section, see 80 Del. Laws, c. 77, § 2].
§ 3002. Motor vehicle document fee; claims for refunds [For applicability of this section, see 80 Del. Laws, c. 77, § 2]. (a) There is imposed upon the sale, transfer or registration of any new or used motor vehicle, truck tractor, trailer or motorcycle in this State a motor vehicle document fee, which fee is […]
§ 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 […]