The following DE Gross Receipts Tax Rates Decreased Effective January 1, 2012

• The license fee for occupations requiring licenses has decreased to 0.4023% of aggregate gross receipts.


• The contractors’ license fee has decreased to 0.6537% of aggregate gross receipts.

• The manufacturers’ license fee is now 0.1886% of aggregate gross receipts.

• The wholesalers’ license fee is 0.4023% of aggregate gross receipts.

• The additional petroleum product wholesalers’ license fee has decreased to 0.2514% of taxable gross receipts from the sale of petroleum or petroleum products.

• The food processors wholesalers’ license fee has decreased to 0.2012% of aggregate gross receipts.

• The commercial feed dealer wholesalers’ license fee is now 0.1006% of aggregate gross receipts.

• The retailers’ license fee is 0.7543% of aggregate gross receipts.

• The transient retailers’ license fee has decreased to 0.7543% of aggregate gross receipts.

• The restaurant retailers’ license fee has decreased to 0.6537% of aggregate gross receipts.

• The farm machinery retailers’ license fee is now 0.1006% of aggregate gross receipts.

• The leasing use tax rate is 2.0114% of the rent paid on a lease of tangible personal property.

• The lessors’ license fee has decreased to 0.3017% of lease rental payments received.

• The grocery store retailers’ license fee is now 0.33% of aggregate gross receipts. The application of two different rates has been discontinued.