§ 5502. Imposition of tax; rate; adjustment of tariffs .
§ 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 charges for Internet access as defined in § 5501(6) of this […]
§ 5503. Computation of tax.
§ 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 case be calculated on the […]
§ 5504. Payment of tax.
§ 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 days after the end […]
§ 5506. Exemptions.
§ 5506. Exemptions. (a) No person who is liable for the tax imposed by § 5502(b) of this title shall be required to be licensed as a wholesaler under § 2901(21) of this title. (b) All intrastate telephone commodities and services shall be subject to the tax imposed by § 5502(a) of this title and […]
§ 5507. Rebate of tax for certain qualified activities.
§ 5507. Rebate of tax for certain qualified activities. (a) In the case of the tax imposed by this chapter upon a distributor of gas or electricity commodities and services that is attributable to gross receipts or tariff charges received from a corporation that satisfies the requirements of § 2011(a) of this title for the […]
§ 5508. Sourcing rules for mobile telecommunications services.
§ 5508. Sourcing rules for mobile telecommunications services. (a) Mobile telecommunications services shall be sourced according to the provisions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116-126. The definitions and provisions of such act are hereby incorporated into this section by reference. (b) (1) If a customer believes that an amount of […]
§ 5412. Grantor to pay tax.
§ 5412. Grantor to pay tax. As between the parties to any transaction which is subject to the realty transfer tax imposed by this subchapter, in the absence of an agreement to the contrary, the burden for paying the tax shall be on the grantor. 30 Del. C. 1953, § 5412; 55 Del. Laws, c. […]
§ 5414. Tax lien.
§ 5414. Tax lien. Chapter 29 of Title 25 shall not apply to taxes arising under this subchapter. 65 Del. Laws, c. 426, § 2;
§ 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute].
§ 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute]. (a) The tax received under this subchapter shall be disbursed by the appropriate county Recorder of Deeds, or by the agent appointed pursuant to § 5406 of this title, as follows: (1) Seventy-five percent […]
§ 5421. Definitions.
§ 5421. Definitions. The following words, terms and phrases, when used in this subchapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) “Conservation Trust Fund” means the Delaware Land and Water Conservation Trust Fund established and maintained pursuant to this subchapter. (2) “Department” […]