Delaware Code
Title 30 - State Taxes
Chapter 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY

§ 4301. Definitions. - As used in this chapter: (1) “Lease” means an agreement...

§ 4302. Imposition of tax on lessees. - (a) There is imposed by this section on every lessee...

§ 4303. Collection of tax. - (a) Every person required to collect the tax under this...

§ 4304. Liability for the tax. - (a) Every person required to collect the tax imposed by...

§ 4305. Lessor's license. - (a) (1) Every person engaged in or desiring to engage...

§ 4306. Records to be kept. - Every person required to collect the tax under this chapter...

§ 4307. Filing returns and payment of tax. - (a) (1) Every person required to register with the Department...