{"data":{"id":"us-de/30-del.-c.-4301","jurisdiction":"us-de","citation":"30 Del. C. § 4301","heading":"Definitions.","body":"As used in this chapter:\n(1) “Lease” means an agreement (either written or oral) under which a lessor grants to a lessee the right to use property for a specified period or at the will of either the lessor or lessee. An agreement which purports to be a sale but which is in substance a lease shall be considered a lease.\n(2) “Lessee” means any person to which a lease is made and any assignee of the person to which a lease is made.\n(3) “Lessor” means any person that grants a lease and any assignee of the person that grants a lease other than an assignee for security or financing.\n(4) “Person” means and includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit.\n(5) “Person required to collect the tax” shall include every lessor of property the use of which is subject to tax under § 4302 of this title, and shall also include any officer or employee of a corporate lessor of such property and any member of a partnership lessor of such property.\n(6) “Place of business.” —\nEach person leasing tangible personal property in this State shall be considered to have at least 1 “place of business” in this State.\n(7) “Motor vehicle lessee” shall mean a lessee, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21.\n(8) “Motor vehicle lessor” shall mean a lessor, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21.","path":["Title 30. State Taxes","Occupational and Business Licenses and Taxes","CHAPTER 43. Use Tax on Leases of Tangible Personal Property"],"source_url":"https://delcode.delaware.gov/title30/c043/index.html#4301","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"997a15940caa36903c95dd72f6fdb1a463f39f942d28a0d2b6e442a4323a8060","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-4104","next":"us-de/30-del.-c.-4302"},"notice":"GroundRules: Original legal text. Not legal advice."}