Delaware Code Title 30 — State Taxes

About This Book

Delaware Code Title 30 is the primary legal framework governing all state-level taxes, occupational licenses, and business fees in Delaware. It covers income tax regulations, business licensing requirements, commodity excise taxes (such as those on motor fuel and tobacco), and the rules for tax enforcement and refunds.

Because Delaware does not impose a state sales tax, Title 30 places particular emphasis on business, corporate, and excise revenues. The code is organized into the following key sections:

1. Income, Inheritance, and Estate Taxes - Individual Income Tax: Establishes the rules for graduated individual income taxes, with rates generally ranging from 2.20% to 6.60%, along with residency requirements. - Corporate Income Tax: Sets the standard corporate income tax rate at 8.7% and governs tax credits available to businesses investing in designated economic development zones.

2. Occupational and Business Licenses - Business and Professional Licensing: Defines licensing requirements and gross receipts taxes for a wide range of professions, including contractors, manufacturers, wholesalers, and retail merchants. - Motor Vehicle Document Fees: Regulates the handling and transaction fees associated with new and used vehicle sales.

3. Commodity and Public Accommodation Taxes - Motor Fuel and Tobacco: Establishes excise taxes on products such as cigarettes ($2.10 per pack) and motor fuels (23 cents per gallon). - Public Accommodations: Governs taxes related to lodging, hotels, and utilities.

4. General Provisions and Enforcement - Property Taxes: Clarifies that Delaware does not levy a state-level property tax; such taxes are administered exclusively at the local municipal and county levels. - Tax Administration: Outlines the authority of the Delaware Department of Finance, the process for filing tax appeals, and the procedures for collecting unpaid taxes or issuing refunds.