Form Cra - Combined Registration Application For State Of Delaware Business License And/or Withholding Agent - Division Of Revenue Page 32

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D. Mandatory Compliance With Both Gross Receipts and Licensing Provisions

Delaware law requires payment of both gross receipts taxes and license fees. Gross

receipts tax of 65/100 (.0065) of the aggregate gross receipts paid to contractors for

contracts performed within the State of Delaware less a monthly $12,000 exclusion

plus a 10% surtax minus a $30 per month nonrefundable credit shall be payable

monthly to the Division of Revenue on or before the 20th day of each month with

respect to the aggregate gross receipts for the immediately preceding month, unless

the contractor's taxable gross receipts in any month do not exceed $7,500, in which

case the tax is payable by calendar quarter. License fees of $75 per year are also due

and payable to the Division of Revenue pursuant to 30 Del. C. §2501.

Gross receipts taxes are not payable in lieu of license fees; nor are license fees

assessed in lieu of gross receipts taxes. Both gross receipt taxes and license fees are

mandated by law as separate obligations due and payable in and of themselves.

Title 30, Del. C., §2501(5), as amended, defines “gross receipts” as follows:

“‘Gross receipts’ includes all sums received by a contractor for any work done or

material supplied in connection with any real property located in this State, but,

does not include sums paid to subcontractors by the contractor; provided said

subcontractor is subject to the provision of this Chapter with respect to these

sums; and provided that a written agreement exists between the contractor and

subcontractor stating the exact sums payable to said contractor. It (Emphasis

added.)

In order to be able to deduct the amounts paid to subcontractors by the contractor

from the gross receipts, Form 1280, Subcontractor Payments, must be completed and

attached to the gross receipts tax form for verification.

Only amounts paid to persons subject to taxation as a CONTRACTOR may be

deducted REGARDLESS of the contractual relationship under which the payments

are required to be made. The person must be engaged- in business as a contractor as

defined in Paragraph IV. A. 1. of this memorandum in order to be deducted as a

subcontractor.

A partial listing of examples of amounts which a contractor may pay under a contract

but CANNOT deduct as amounts paid to subcontractors, is noted below:

• Materials supplied without construction labor provided by the seller of

the materials

• Delivery or transportation charges

• Equipment rentals including delivery and set-up costs

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