Delaware General Assembly

House Appropriations 6/14/18

The General Assembly has ended, the current status is the final status.

6/6/18

J. Johnson

Sen. McDowell

Reps. Brady, Keeley, Mulrooney, D. Short, Wilson

AN ACT TO AMEND TITLE 4 OF THE DELAWARE CODE RELATED TO COLLECTION OF TAX ON ALCOHOLIC BEVERAGES.

Section 1 of this Act allows those licensed as importers to pay tax upon the sale of alcoholic beverages to customers, instead of the tax being due when the alcoholic beverages come to rest in the State of Delaware. Section 2 of this Act provides that if any of the provisions are found to be unconstitutional, the remaining provisions will stand. Section 3 of this Act provides that the legislation will be effective as of August 1, 2018.

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