CHAPTER 523

AN ACT TO AMEND SECTION 4301, CHAPTER 43, TITLE 30, DELAWARE CODE RELATING TO USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY TO INCLUDE A DEFINITION OF "PLACE OF BUSINESS".

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

Section 1. Section 4301, Title 30, Delaware Code, is amended by adding a paragraph to read as follows:

"Place of Business"—for purposes of this Chapter each person leasing tangible personal property in this State shall be considered to have at least one "Place of Business" in this State.

Approved June 8, 1970.