CHAPTER 237

FORMERLY

HOUSE BILL NO. 259

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 47, TITLE 6 OF THE DELAWARE CODE RELATING TO TRANSIENT RETAILERS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend subsection (3), §4702, Chapter 47, Title 6 of the Delaware Code by

striking said subsection in its entirety and substituting in lieu thereof the following:

"(3) 'Temporary or transient business' means any exhibition or sale of goods,

wares or merchandise which is carried on In any building, structure, motor vehicle or real estate for less than either of following times during any consecutive twelve-month period:

(a) a period of four months duration between commencement and cessation of the conduct of business; or

(b) a period of ninety actual days during which business is conducted.'"

Section 2. Amend subsection (a), §4703, Chapter 47, Title 6, Delaware Code by adding a new subparagraph to read as follows:

"(10) Any special event, taking place within the confines of an enclosed retail

shopping facility, having a total enclosed common area square footage, exclusive of the total square footage of all occupied retail space contained In said enclosed retail shopping facility, of not less than 20,000 square feet, where the transient merchant's goods, wares or merchandise are only displayed and sold within the confines of such enclosed retail shopping facility provided, however, that each such enclosed retail shopping facility shall compile and maintain for a period of four (4) years a listing containing the name, address, telephone number and general description of the type of goods or merchandise sold of each transient merchant participating In each special event."

Section 3. Amend §4707, Chapter 47, Title 6 of the Delaware Code by inserting at the

end of subsection (a) of said Section the following:

The Director of Revenue may waive the bond provided In this Section upon a showing sufficient to satisfy the Director that:

(1) If the transient retailer Is organized as a corporation, the principal
offices for purposes of conducting the administrative business of the corporation are located In a permanent and fixed location within Delaware;

(2) If the transient retailer Is organized other than as a corporation, at
least one person legally liable for all the debts of the retailer maintains a permanent and fixed residence within this State. The Director may Issue such forms or returns as may be necessary to carry out his duties under this Chapter."

Section 4. This Act shall be effective on the date of Its enactment Into law, provided,

however, that the Director of Revenue shall, after enactment and at the request of any tarpayer, Implement Its provisions with respect to the return, tax, or bond received from that taxpayer prior to such date

Approved April 25, 1988