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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.

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
Passed 6/30/25
Effective date
Not listed

Plain English Breakdown

The official text confirms the $100 fee for direct shippers, which was previously missing or unclear in some drafts.

Technical Corrections for House Bill No. 187

This amendment fixes spelling, numbering, and formatting errors in a bill about farm winery licenses while adding rules to collect excise taxes on sales to state residents.

What This Bill Does

  • Changes the word 'prohibits' to 'prohibitions'.
  • Fixes letter labels like changing '(f)' to '(e)'.
  • Removes extra punctuation marks and blank lines from the text.
  • Adds rules requiring businesses located in this state to pay excise taxes on sales to residents monthly or as required by regulations, referencing Section 581(b).
  • Updates references to other laws by replacing 'Title 4' with 'this title'.
  • Sets the biennial license fee for a direct shipper at $100.

Who It Names or Affects

  • Farm wineries that sell products within this state.
  • Businesses holding licenses as direct shippers under Section 526 of Title 4.
  • The Division of Revenue, which collects the taxes and information.

Terms To Know

Excise tax
A fee charged on specific goods sold to residents within this state as required by Section 581(b).
Biennial license fee
The cost paid every two years for a business license, set at $100 for direct shippers.
Direct shipper
A licensed entity that sends products directly to customers as provided in Section 526 of Title 4.

Limits and Unknowns

  • The text does not state the exact date this amendment becomes effective.
  • It does not explain what specific information beyond retail sales is required for compliance, only that additional information deemed necessary must be provided.
  • The document lists corrections and tax language but does not describe other parts of House Bill No. 187.

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.