CHAPTER 412

FORMERLY

SENATE BILL NO. 269

AN ACT TO AMEND CHAPTER 55, TITLE 30 OF THE DELAWARE CODE, RELATING TO PUBLIC UTILITY TAXES OF DELAWARE MANUFACTURERS WHO USE ELECTRICITY IN AN ELECTROLYTIC OR ELECTROARCTHERMAL, OR AIR SEPARATION MANUFACTURING PROCESS.

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

Section I. §5506, Title 30, Delaware Code, Is hereby amended by adding a new

subparagraph (g) to read as follows:

"(g) The gross receipts or tariff charges of a distributor of electricity and

electrical services attributable to sales of electricity or electrical services for use in an electrolytic or electroarcthermal, or air separation manufacturing process shall be exempt from the tax imposed by this Chapter."

Approved July 15, 1988.