CHAPTER 35

FORMERLY

HOUSE BILL NO. 241

AN ACT TO AMEND CHAPTER 55, TITLE 30, DELAWARE CODE, RELATING TO PUBLIC UTILITIES TAXES.

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

Section 1. Amend §5506, Chapter 55, Title 30, Delaware Code, by adding thereto a new subsection (e) to read as follows:

"(e) Gross receipts or tariff charges received by a distributor of electricity, gas or telegraph commodities and services from residential consumers and residential users, and the sale price or tariff charges paid by residential consumers or residential users to distributors of telephone commodities and services shall be exempt from the tax imposed by this Chapter. No distributor of electricity, gas or telegraph commodities and services shall pass on any tax imposed by this Chapter to any residential consumer or residential user of such commodities and services."

Section 2. This Act shall become effective on July 1, 1975.

Approved April 3, 1975.