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HA1TOHS2FORHB187 • 2025

This amendment makes technical corrections and adds language referencing excise taxes due on sales to residents of this State as required by § 581(b) of Title 4.

This amendment makes technical corrections and adds language referencing excise taxes due on sales to residents of this State as required by § 581(b) of Title 4.

Agriculture Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Michael Smith
Last action
2025-06-30
Official status
Stricken 6/30/25
Effective date
Not listed

Plain English Breakdown

The bill was stricken in the House on June 30, 2025, meaning it did not pass in this form and may not become law.

Technical Corrections for House Bill No. 187

This amendment fixes spelling and numbering errors in a bill about farm wineries and adds rules requiring businesses located within the state to pay excise taxes on sales made to residents of this State.

What This Bill Does

  • Changes the word 'prohibits' to 'prohibitions' on line 46.
  • Corrects letter labels in lists by changing '(f)' to '(e)', and later adjusting other letters like '(g)' and '(h)'.
  • Removes an extra period mark found on line 89.
  • Adds a rule requiring businesses located within the state to pay monthly excise taxes on sales made to residents of this State as required by Section 581(b).
  • Sets the biennial license fee for 'direct shipper' licenses at $100.

Who It Names or Affects

  • Businesses located within the state that sell products to residents.
  • Entities holding a 'direct shipper' license under Title 4, Section 526.
  • The Division of Revenue and the Commissioner who collect taxes.

Terms To Know

Excise tax
A tax due on sales to residents of this State as required by law.
Biennial license fee
The cost for a business permit that is renewed every two years, set at $100 in this amendment.
Direct shipper
A type of license provided under Section 526 of Title 4.

Limits and Unknowns

  • The amendment was stricken in the House on June 30, 2025.
  • No effective date is listed for this version of the bill.

Bill History

  1. 2025-06-30 Delaware General Assembly

    Introduced and Placed With Bill

  2. 2025-06-30 Delaware General Assembly

    Stricken in House

Official Summary Text

This amendment makes technical corrections and adds language referencing excise taxes due on sales to residents of this State as required by § 581(b) of Title 4.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. Michael Smith

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 1

TO

HOUSE SUBSTITUTE NO. 2

FOR

HOUSE BILL NO. 187

AMEND House Substitute No. 2 for House Bill No. 187 on line 46 by deleting the word “

prohibits

” as it appears therein and inserting in lieu thereof the word “

prohibitions

”.

FURTHER AMEND House Substitute No. 2 for House Bill No. 187 on line 72 by deleting “

(f)

” as it appears therein and inserting in lieu thereof “

(e)

”.

FURTHER AMEND House Substitute No. 2 for House Bill No. 187 on line 89 by deleting the second “

.

”.

FURTHER AMEND House Substitute No. 2 for House Bill No. 187 by deleting lines 92 through 94 in their entirety and inserting in lieu thereof the following:

“

(4)a. If located within this State, pay to the Division of Revenue monthly, or as otherwise required by regulations promulgated by the Commissioner, all excise taxes due on sales to residents of this State as required by Section 581(b) of this title and provide the Division of Revenue, DATE, and the Commissioner any additional information deemed necessary beyond that already required for retail sales from a farm winery to ensure compliance with this section including the following:

”.

FURTHER AMEND House Substitute No. 2 for House Bill No. 187 on line 103 by deleting “

(g)

” as it appears therein and inserting in lieu thereof “

(f)

”.

FURTHER AMEND House Substitute No. 2 for House Bill No. 187 on line 106 by deleting “

(h)

” as it appears therein and inserting in lieu thereof “

(g)

”.

FURTHER AMEND House Substitute No. 2 for House Bill No. 187 on line 110 by deleting the phrase “Substantive changes to licenses or licensed property [Repealed]” as it appears therein and inserting in lieu thereof “

Substantive changes to licenses or licensed property [Repealed]

”.

FURTHER AMEND House Substitute No. 2 for House Bill No. 187 by deleting line 138 in its entirety.

FURTHER AMEND House Substitute No. 2 for House Bill No. 187 on line 151 by deleting the phrase “

(ii) For a license as a “direct shipper” as provided in § 526 of Title 4, the biennial license fee shall be

” as it appears therein and inserting in lieu thereof “(ii) For a license as a “direct shipper” as provided in §526 of Title 4, the biennial license fee shall be

$100

”.

FURTHER AMEND House Substitute No. 2 for House Bill No. 187 on line 159 by deleting the phrase “[Expired]” as it appears therein and inserting in lieu thereof the phrase ‘

[Expired]

”.

SYNOPSIS

This amendment makes technical corrections and adds language referencing excise taxes due on sales to residents of this State as required by § 581(b) of Title 4.