CHAPTER 507

FORMERLY

HOUSE BILL NO. 714

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

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

Section 1. Amend § 5506(d), Title 30 of the Delaware Code. by striking said subsection in its entirety and substituting in lieu thereof a new subsection (d) to read as follows:

"(d) The tax imposed by §5502 of this title shall not apply to commodities and services furnished to: (1) this State of the United States, or to any of their instrumentalities, agencies (including public school districts, Delaware State University, and Delaware Technical and Community College), or political subdivisions; (2) Delaware transportation Authority and Delaware Housing Authority: (3) the University of Delaware; and (4) Delaware Solid Waste Authority."

Section 2. This Act shall be effective for services and commodities distributed after December 31, 1996.

Approved July 12, 1996