Delaware Code
Title 30 - State Taxes
Chapter 55. PUBLIC UTILITIES TAXES

§ 5501. Definitions. - For purposes of this chapter only: (1) “Direct-to-home satellite services”...

§ 5502. Imposition of tax; rate; adjustment of tariffs . - (a) A tax is imposed on intrastate telephone commodities and...

§ 5503. Computation of tax. - (a) The tax imposed by § 5502(a) of this title...

§ 5504. Payment of tax. - (a) In the case of the distribution of public utilities...

§ 5506. Exemptions. - (a) No person who is liable for the tax imposed...

§ 5507. Rebate of tax for certain qualified activities. - (a) In the case of the tax imposed by this...

§ 5508. Sourcing rules for mobile telecommunications services. - (a) Mobile telecommunications services shall be sourced according to the...