CHAPTER 451

AN ACT TO AMEND SECTION 4302, CHAPTER 43, TITLE 30, DELAWARE CODE, RELATING TO USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY TO PROPERTY TO PROVIDE FOR THE EXEMPTION OF CERTAIN PROPERTY.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Section 4302, Chapter 43, Title 30, Delaware Code, is amended by adding after the word "furnishings" as the same appears in line 4 of said section the following words:

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.

Approved May 20, 1970.