CHAPTER 439

FORMERLY

HOUSE BILL NO. 487

AS AMENDED BY HOUSE AMENDMENT NO. 1

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

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

Section 1. Amend § 4302, Title 30, Delaware Code, by adding a new subsection (a)(3) thereto as follows:

"This Section shall not apply to rents on leases of equipment, machinery, fixtures, buildings and/or non-registered vehicles used in the business of raising crops or animals in agricultural production."

Section 2. This Act shall be effective for rents received on or after January 1, 1999.

Approved July 14, 1998