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.
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