CHAPTER 249

FORMERLY

SENATE BILL NO. 247

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 §5506(g), Title 30 of the Delaware Code by deleting said subsection in its entirety and adding a new subsection (g) to read as follows:

“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 process shall be exempt from the tax imposed by this chapter.”

Section 2. Amend §5506, Title 30 of the Delaware Code by adding a new subsection (j) to read as follows:

“The gross receipts or tariff charges of a distributor of electricity, electrical services or gas attributable to sales of electricity, electrical services, gas or gas services for use in an automobile manufacturing process shall be exempt from the tax imposed by this chapter. For purposes of this subsection, the term "automobile manufacturing" shall refer to the manufacturing operations of an automobile assembly plant and shall not refer to either the administrative operations of an automobile assembly plant or to the manufacture of component parts of an automobile outside an automobile assembly plant.”

Section 3. This Act shall be effective for tax periods commencing after December 31, 1999.

Approved August 04,1999