Delaware Code Title 30 Sec. 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 equipment and any and all medical and remedial equipment, aids and devices leased by or to elderly, ill, injured or handicapped persons for their own use, including television sets leased to patients in a health care facility, motion picture films leased by a film society organization that is exempt from federal income tax under the provisions of § 501(c) of the Internal Revenue Code [26 U.S.C. § 506(c)], and manufacturing equipment under leveraged leases in which rental payments are guaranteed, in whole or in part, by the Economic Development Administration of the United States Department of Commerce pursuant to Public Law 89-136 (42 U.S.C. § 3121 et seq.), as amended) equal to 1.9914% of the rent under such lease.
Terms Used In Delaware Code Title 30 Sec. 4302
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- 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. See Delaware Code Title 30 Sec. 4301
- Lessee: means any person to which a lease is made and any assignee of the person to which a lease is made. See Delaware Code Title 30 Sec. 4301
- Motor vehicle lessee: shall mean a lessee, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21. See Delaware Code Title 30 Sec. 4301
- Personal property: All property that is not real property.
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
(b) There is imposed by this section on every motor vehicle lessee a use tax, for use within this State under a lease of a motor vehicle, equal to 1.9914% of the rent under such lease.
(c) This section shall not apply to rents on leases of equipment, machinery, fixtures, buildings and/or nonregistered vehicles used in the business of raising crops or animals in agricultural production reusable pallets and containers for use by food processors. For purposes of this subsection, the term “reusable pallet and container” means any pallet or crate which is under an arrangement for the repeated return of such property to its initial purchaser for long-term reuse.
30 Del. C. 1953, § ?4302; 57 Del. Laws, c. 136, § ?18; 57 Del. Laws, c. 451; 62 Del. Laws, c. 104, § ?1; 68 Del. Laws, c. 80, § ?12; 70 Del. Laws, c. 484, § ?11; 71 Del. Laws, c. 150, § ?63; 71 Del. Laws, c. 439, § ?1; 73 Del. Laws, c. 77, § ?1; 73 Del. Laws, c. 390, § ?1; 75 Del. Laws, c. 199, § ?10; 76 Del. Laws, c. 282, §§ ?13, 16; 77 Del. Laws, c. 83, §§ ?17, 18, 25; 78 Del. Laws, c. 73, §§ ?46, 47; 78 Del. Laws, c. 298, § ?1; 79 Del. Laws, c. 13, §§ ?15, 16;