CHAPTER 230

FORMERLY

HOUSE BILL NO. 231

AS AMENDED BY

HOUSE AMENDMENT NO. 1

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO DELAWARE TAXES.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (three-fifths of all members elected to each house thereof concurring therein):

Section I. Amend § 2901(2)b(iv), Chapter 29, Title 30 of the Delaware Code by inserting after the word "heating" as it appears in said paragraph the phrase "of ambient space" and by inserting after the word "cooking" as it appears in said subparagraph the phrase "of foodstuffs".

Section 2. Amend § 2908(a)(1)a, Chapter 29, Title 30 of the Delaware Code by striking the word and punctuation "nursery," as they appear in said subparagraph and substituting in lieu thereof the following:

"nursery which produced the products; provided, however, that no business described in this subparagraph shall be required to obtain a license under this chapter if it's gross receipts from the sale of unprocessed agricultural products not produced on the taxpayer's farm or nursery does not exceed the amount excluded from tax under § 2905(b) or § 2902(c) of this title;"

Section 3. Amend § 2908(c), Chapter 29, Title 30 of the Delaware Code by deleting said subsection in its entirety and substituting therefore the following subsection (c):

"(c) The tax imposed by Section 2905(b) or Section 2906(b) shall not apply to gross receipts from the retail sale for off premises consumption of alcoholic liquor, beer, or wine under license pursuant to Title 4 of the Delaware Code."

Section 4. Amend § 4305(c), Chapter 43, Title 30 of the Delaware Code by striking the period "." at the end of such subsection and substituting in lieu thereof the following:

"; provided that:

(1) such person deems gross receipts to which subsection (b) of this section would otherwise apply to be receipts from the sale of goods and thus subject to § 2905(b); and

(2) any such person more than 50% of whose gross receipts are derived from the leasing of personal property within this State shall obtain a license under subsection (a) of this section.

Nothing in this subsection shall exempt any person from imposition or collection of tax under § 4302 of this Title."

Section 5. If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Act which can be given effect without the invalid provision or application, and to that end the provisions of this Act are declared severable.

Section 6. This Mt is intended to declare the original intent of the General Assembly with regard to the portions of the Delaware Code that are amended by this Act, and as such this Act merely clarifies the language of such portions of the Delaware Code.

Approved July 14, 1995