CHAPTER 166

FORMERLY

HOUSE BILL NO. 335

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXATION OF CONSTRUCTION TRANSPORTATION CONTRACTORS.

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 1. AMEND §2501(1), Title 30, Delaware Code, by adding at the end of said subsection a new sentence to read as follows: “In addition ‘contractor’ shall include ‘construction transportation contractors’ which shall include persons engaged in the business of contracting for transporting tangible property of other persons in connection with all or any part of the construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains and every other type of structure as an improvement, alteration or development of real property but shall not include draypersons as defined in §2301(a).”

Section 2. AMEND §2501(3), Title 30, Delaware Code, by striking the phrase “construction contractor” as it appears in said subsection and substitute in lieu thereof the phrase: “construction or construction transportation contractor”.

Section 3. AMEND §2501(4), Title 30, Delaware Code, by striking the phrase “construction contractor” as it appears in said subsection and substitute in lieu thereof the phrase: “construction or construction transportation contractor”.

Section 4. AMEND §2501(5)c., Title 30, Delaware Code, by designating said paragraph as subdivision 1. of said paragraph and adding to said paragraph c. a new subdivision 2. to read as follows:

“2. In the case of a construction transportation contractor, all sums received for transporting tangible property of other persons as set forth in §2501 but does not include sums paid to draypersons in connection with such contracts, provided said draypersons are subject to Chapter 23 of this Title.”

Section 5. This Act shall be effective for tax years commencing after December 31, 1999.

Approved July 16,1999