Delaware – Emergency Service Providers Tax Protection Bill

SALT Report 2533 – The Delaware House of Representatives passed legislation which provides that out-of-state businesses and employees who enter the state to provide infrastructure-related services during a state declared emergency will not have established nexus or residency for business tax or licensing purposes.

Specifically, the bill provides that these businesses will be exempt from most state and local tax filing requirements, including corporate income taxes, personal income taxes and withholding taxes, sales and use taxes, and ad valorem taxes on equipment brought into the state that will be used or consumed during a government declared emergency period.

For Further Information

Delaware House of Representatives – House Bill 145