Form Cra - Combined Registration Application For State Of Delaware Business License And/or Withholding Agent Page 15
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20If any such contractor entity is itself composed of more than one entity (as in a
partnership or joint venture) the contractor entity shall itself be treated as a
separate entity, which must comply with the provisions of 30 Del. C. §375, and
§§2501-2503, to the extent they are otherwise applicable. If at least one of the
constituent entities making up the contractor entity regularly maintains a place of
business in this State, such contractor entity shall be construed to be a “resident”
or “resident person” or “resident contractor” of this State. If none of such
constituent entities regularly maintains a place of business in this State, such
contractor entity shall be construed to be a “non-resident” and a “nonresident
person”.
If any contractor is not composed of more than one constituent entity in a
partnership or joint venture or some other legal relationship, and if such
contractor regularly maintains a place of business in this State, such contractor
shall be construed to be a “resident contractor.” This definition shall not be
construed to mean that a post office box, site trailer, or similar temporary
structure constitutes a “main office” for purposes of these sections. The statute is
intended specifically to exclude such temporary structures or temporary offices or
offices from the definition of “resident” or “resident contractor” or “resident
subcontractor.” Thus, use of a post office box or temporary structure such as a site
trailer does not constitute residency for purposes of either 30 Del. C. §375, or 30
Del. C. §§2501-2503, inclusive, as amended by H.B. 558, 65 Del. Laws Ch. 476.
4. “Non-Resident Contractor” or “Non-Resident Subcontractor”: is defined as a
general contractor, prime contractor, construction manager, subcontractor or other
type of construction contractor who is not a resident contractor (as “Resident
Contractor” is defined by the preceding paragraph of this memorandum) or, one
who does not regularly maintain a place of business in this State.
The specific intention of this definition is that anyone maintaining only a site
trailer, other temporary structure or post office box within this State be classified
for purposes of Title 30, Delaware Code, as a “non-resident contractor.” Such a
non-resident, as well as any architect, professional engineer, contractor, or
construction manager, is under specific duties pursuant to Title 30, Delaware
Code, as explained throughout this memorandum.
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