TITLE

Delaware's Business and Occupation Tax

AUTHOR(S)
Fournaris, Emmanuel G.
PUB. DATE
January 2010
SOURCE
Journal of State Taxation;Jan/Feb2010, Vol. 28 Issue 2, p35
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the business and occupation (B&O) taxes, a combination of a business license tax and a gross receipts tax in Delaware. It states that lessors are liable for both license and gross receipts taxes while lessees are liable for a use tax to prevent tax circumvention. It notes that all receipts of a business that derive from goods sold and services rendered in the state are called taxable gross receipts.
ACCESSION #
53907068

 

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