HOUSE BILL NO. 92
AN ACT TO AMEND CHAPTER 23, PART III, TITLE 30 OF THE DELAWARE CODE RELATING TO THE GROSS RECEIPTS TAX; AND PROVIDING AN EXEMPTION FOR DRAYMEN OR MOVERS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §2301, Chapter 23, Part III, Title 30 of the Delaware Code by re-designating present subsections (g) through (o) consecutively as new subsections (h) through (p).
Section 2. Amend §2301, Chapter 23, Part III, Title 30 of the Delaware Code by adding thereto a new subsection, designated as subsection (g), which new subsection shall read as follows:
"(g) The additional license fee imposed by subsection (d) of this section shall not apply to those receipts of draymen or movers If such receipts are derived from Interstate transports."
Approved April 27, 1981.