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HA2TOHS2FORHB187 • 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.

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
Passed 6/30/25
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on how often businesses must report excise taxes or specify penalties for non-compliance.

Amendment for Technical Corrections and Excise Taxes

This amendment makes changes to existing laws, including adding language about excise taxes that must be paid on sales to state residents.

What This Bill Does

  • Changes the word 'prohibits' to 'prohibitions' in certain parts of the law.
  • Reorders some sections and corrects numbering errors in the text.
  • Adds a new section requiring businesses within the state to pay excise taxes on sales to residents, as required by § 581(b) of Title 4.

Who It Names or Affects

  • Businesses operating within the state that sell products to residents.

Terms To Know

excise tax
A tax on specific goods or activities, such as sales of certain items.
Division of Revenue
The government agency responsible for collecting taxes and managing state finances.

Limits and Unknowns

  • Does not specify the exact amount of excise tax to be paid.
  • Does not provide details on how often businesses must report these taxes.
  • It is unclear what happens if a business does not comply with this new requirement.

Bill History

  1. 2025-06-30 Delaware General Assembly

    Passed In House by Voice Vote

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. 2

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 by deleting the phrase “

§ 554. License Fees

” and inserting in lieu thereof the phrase “§554. License Fees”.

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

(jj) 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 “(jj) For a license as a “direct shipper” as provided in §526 of

Title 4

this title

, 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.