Delaware 2012 Gross Receipts Tax Rates

Based on House Bill 127: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO GROSS RECEIPTS TAXES.

Delaware has enacted legislation decreasing a number of gross receipts tax rates. The following rate decreases are effective for taxable periods beginning January 1, 2012.

•  Occupations requiring licenses. The gross receipts license fee for occupations requiring licenses decreases from 0.4147% to 0.4023% of aggregate gross receipts.

•  Contractors. The contractors’ gross receipts license fee decreases from 0.6739% to 0.6537% of aggregate gross receipts.

•  Manufacturers. The manufacturers’ gross receipts license fee decreases from 0.1944% to 0.1886% of aggregate gross receipts.

•  Wholesalers. The wholesalers’ gross receipts license fee decreases from 0.4147% to 0.4023% of aggregate gross receipts.

•  Petroleum products wholesalers. The additional petroleum product wholesalers’ gross receipts license fee decreases from 0.2592% to 0.2514% of all taxable gross receipts derived from the sale of petroleum or petroleum products.

•  Food processors wholesalers. The food processors wholesalers’ gross receipts license fee decreases from 0.2074% to 0.2012% of aggregate gross receipts.

•  Commercial feed dealer wholesalers. The commercial feed dealer wholesalers’ gross receipts license fee decreases from 0.1037% to 0.1006% of aggregate gross receipts.

•  Retailers. The retailers’ gross receipts license fee decreases from 0.7776% to 0.7543% of aggregate gross receipts.

•  Transient retailers. The transient retailers’ gross receipts license fee decreases from 0.7776% to 0.7543% of aggregate gross receipts.

•  Restaurant retailers. The restaurant retailers’ gross receipts license fee decreases from 0.6739% to 0.6537% of aggregate gross receipts.

•  Farm machinery retailers. The farm machinery retailers’ gross receipts license fee decreases from 0.1037% to 0.1006% of aggregate gross receipts.

•  Grocery store retailers. The grocery store retailers’ gross receipts license fee decreases from 0.3402% of the first $2 million per month and 0.6372% of aggregate gross receipts afterwards to 0.33% of aggregate gross receipts. There are no longer two rates.

•  Lessees. The leasing use tax decreases from 2.0736% to 2.0114% of the rent paid under a lease of tangible personal property.

•  Lessors. The lessors’ gross receipts license fee decreases from 0.3110% to 0.3017% of lease rental payments received.

Source

Delaware requires a Door-to-Door Salesperson ID Card

Pursuant to House Bill 49 of Delaware’s 146th General Assembly, any person who solicits door-to-door sales
in the State of Delaware shall display a Salesperson Identification Card (ID card) at all times. Only businesses
with a current State of Delaware Business License will receive an ID Card.
To obtain a State of Delaware Salesperson ID Card, the business entity overseeing the salesperson’s doorto-
door sales must complete and mail this form to the Delaware Division of Revenue (address listed above)
or register online at www.revenue.delaware.gov.
Salesperson ID Cards must be worn at all times by any person in Delaware who is soliciting door-to-door
sales directly to an individual at a residential home. Door-to-door sales in Delaware may only occur between
the hours of 9 a.m. and 8 p.m. EST.
Failure to comply with this requirement by conducting door-to-door sales without wearing the registered
Salesperson ID Card could result in criminal prosecution, as well as fines of up to $150 for the first offense
and $250 for each subsequent offense. Anyone wearing a forged ID Card that has not been issued by the
State of Delaware, or falsely obtained for deceitful or malicious intent, also faces criminal prosecution and
fines of up to $150 for the first offense and $250 for each subsequent offense.

A door-to-door Salesperson Identification Card does not apply to persons working on behalf of a non-profit,
conducting home sales events, public utility and cable television system operators, as well as persons soliciting
sales via telephone, mail, email, internet or through door drop.

State of Delaware Salesperson Identification Card Application

Delaware – 2012 Gross Reciepts Tax Rates Decrease From 2011

Based on House Bill 127: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO GROSS RECEIPTS TAXES.

Delaware has enacted legislation decreasing a number of gross receipts tax rates. The following rate decreases are effective for taxable periods beginning January 1, 2012.

•  Occupations requiring licenses. The gross receipts license fee for occupations requiring licenses decreases from 0.4147% to 0.4023% of aggregate gross receipts.

•  Contractors. The contractors’ gross receipts license fee decreases from 0.6739% to 0.6537% of aggregate gross receipts.

•  Manufacturers. The manufacturers’ gross receipts license fee decreases from 0.1944% to 0.1886% of aggregate gross receipts.

•  Wholesalers. The wholesalers’ gross receipts license fee decreases from 0.4147% to 0.4023% of aggregate gross receipts.

•  Petroleum products wholesalers. The additional petroleum product wholesalers’ gross receipts license fee decreases from 0.2592% to 0.2514% of all taxable gross receipts derived from the sale of petroleum or petroleum products.

•  Food processors wholesalers. The food processors wholesalers’ gross receipts license fee decreases from 0.2074% to 0.2012% of aggregate gross receipts.

•  Commercial feed dealer wholesalers. The commercial feed dealer wholesalers’ gross receipts license fee decreases from 0.1037% to 0.1006% of aggregate gross receipts.

•  Retailers. The retailers’ gross receipts license fee decreases from 0.7776% to 0.7543% of aggregate gross receipts.

•  Transient retailers. The transient retailers’ gross receipts license fee decreases from 0.7776% to 0.7543% of aggregate gross receipts.

•  Restaurant retailers. The restaurant retailers’ gross receipts license fee decreases from 0.6739% to 0.6537% of aggregate gross receipts.

•  Farm machinery retailers. The farm machinery retailers’ gross receipts license fee decreases from 0.1037% to 0.1006% of aggregate gross receipts.

•  Grocery store retailers. The grocery store retailers’ gross receipts license fee decreases from 0.3402% of the first $2 million per month and 0.6372% of aggregate gross receipts afterwards to 0.33% of aggregate gross receipts. There are no longer two rates.

•  Lessees. The leasing use tax decreases from 2.0736% to 2.0114% of the rent paid under a lease of tangible personal property.

•  Lessors. The lessors’ gross receipts license fee decreases from 0.3110% to 0.3017% of lease rental payments received.

Source