2020 Delaware Code
Title 30 - State Taxes
Chapter 43. Use Tax on Leases of Tangible Personal Property
§ 4301 Definitions.
As used in this chapter:
(1) “Lease” means an agreement (either written or oral) under which a lessor grants to a lessee the right to use property for a specified period or at the will of either the lessor or lessee. An agreement which purports to be a sale but which is in substance a lease shall be considered a lease.
(2) “Lessee” means any person to whom a lease is made.
(3) “Lessor” means any person who grants a lease.
(4) “Person” means and includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit.
(5) “Person required to collect the tax” shall include every lessor of property the use of which is subject to tax under § 4302 of this title, and shall also include any officer or employee of a corporate lessor of such property and any member of a partnership lessor of such property.
(6) “Place of business.” Each person leasing tangible personal property in this State shall be considered to have at least 1 “place of business” in this State.
(7) “Motor vehicle lessee” shall mean a lessee, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21.
(8) “Motor vehicle lessor” shall mean a lessor, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21.
