Salt Report 1342 – The Delaware Division of Revenue has enacted legislation decreasing a number of gross receipts tax rates effective January 1, 2012:
- The license fee for occupations requiring licenses has decreased to 0.4023%
- The contractors’ license fee has decreased to 0.6537%
- The manufacturers’ license fee is now 0.1886%
- The wholesalers’ license fee is 0.4023%
- The additional petroleum product wholesalers’ license fee has decreased to 0.2514% of taxable gross receipts from the sale of petroleum or petroleum products
- The food processors wholesalers’ license fee has decreased to 0.2012%
- The commercial feed dealer wholesalers’ license fee is now 0.1006%
- The retailers’ license fee is 0.7543%
- The transient retailers’ license fee has decreased to 0.7543%
- The restaurant retailers’ license fee has decreased to 0.6537%
- The farm machinery retailers’ license fee is now 0.1006%
- The leasing use tax rate is 2.0114% of the rent paid on a lease of tangible personal property
- The lessors’ license fee has decreased to 0.3017% of lease rental payments received
- The grocery store retailers’ license fee is now 0.33%
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