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2020 Delaware Code
Title 30 - State Taxes
Chapter 43. Use Tax on Leases of Tangible Personal Property
§ 4303 Collection of tax.
Universal Citation: 30 DE Code § 4303. (2020)
§ 4303. Collection of tax.
(a) Every person required to collect the tax under this chapter shall collect the tax from the lessee when collecting the rent under the lease to which the tax applies. The tax shall be paid to the person required to collect it as trustee for and on account of the State.
(b) For the purpose of the proper administration of this chapter and to prevent evasion of the tax imposed by § 4302 of this title, it shall be presumed that all rental payments under leases are subject to the tax until the contrary is established and the burden of proving that any rental payment is not taxable under § 4302 of this title shall be upon the person required to collect the tax or the lessee.
30 Del. C. 1953, § 4303; 57 Del. Laws, c. 136, § 18;
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