State Employees All others must file by the last day of the fourth month following the close of their taxable This does not include transportation by motor vehicles or railroads. Mobile Apps Gross receipts taxes differ from common sales taxes because while regular sales taxes usually only apply to retail transactions, a gross receipts tax applies to company sales that are made throughout the process of production.No matter the source of a transaction, a gross receipts tax is levied against the money a company receives from selling its services or goods. 2683 0 obj <>/Filter/FlateDecode/ID[<4B3FA981D93A6D4A89386BB9C0383D9A><65B549C8CB55C34B8F52DDF407904890>]/Index[2665 47]/Info 2664 0 R/Length 98/Prev 494020/Root 2666 0 R/Size 2712/Type/XRef/W[1 3 1]>>stream 2711 0 obj <>stream If you are a monthly filer, then the tax is due on or before the 20th day of each month for the preceding month. PLEASE NOTE: Effective end of day, Monday, November 2, 2020, taxpayers will no longer be able to submit gross receipt returns and payments online. Delaware - Governor Jack Markell - Lt. If you are a quarterly filer, then the tax is due on or before the last day of the first month following the close of the quarter. Delaware State Code State Regulations S corporation returns are due on or before the 15th day of the third month following the expiration of the taxable period (March 15 for calendar year taxpayers). 402AP 9901 – Application For New Business Facility Tax Credits. Work with your accountant to determine if you need to file this; the limits are quite low so … endstream endobj 2669 0 obj <>stream [gR=.� Delaware’s Bottle Fee has expired, effective January 1, 2015. Weather & Travel, Contact Us h�b```�9lg@�����9,$�,f��Nsx�H�Bh�?�g���-�=9n��љ���$ ҩ4)��M�'����z�j j��J�>.3 ���4H���`��`P��``� b��&�F��F�����F��|V�la`���A�����dOa�bX�2��8���7, �l�6���(�]����m;ۓF -��0�1��ׁL�� �KY Delaware’s current gross receipts tax rates: Business License Renewal Forms: for faster service and to print a temporary license right from your personal computer. Returns for C corporations are now due on or before the 15th day of the fourth month following the expiration of the taxable period (April 15 for calendar year taxpayers). Returns for C corporations are now due on or before the 15th day of the fourth month following the expiration of the taxable period. 2nd Quarter Estimated Payments Still Due on June 15, 2020 Estimated tax payments for the 2nd quarter are still due on June 15 for both Income Tax and Corporation Business Tax taxpayers. Help Center h�bbd```b``v��A$��: �>f���A$[�m &Y@$��d� ˮ �z@���M�TD�z��ӷ3012p� ���8H��?�>0 �c 2020. Delaware will be enacting legislation in 2017 to adopt the same due dates for Delaware’s business tax returns, effective for tax years beginning after December 31, 2016. %PDF-1.7 %���� S corporation returns are due on or before the 30th day of the third month following expiration of the taxable period (March 30 for calendar year taxpayers). Related Topics: finance , gross receipts , revenue , services , tax , tax forms , taxes , taxpayer Date & Time: 1/19/2021 9:57:45 AM Click here to go to home page site map | about this site | translate | delaware.gov Voting & Elections This has not changed from prior years. {X�;����͌���l9���:��5u�c���a�y��}a�_�����vͿA�|����;�f��גG�HmO8uD8P� g�S��&�:�ܡt������گ?�F�?>�Y\�yq ��w�)�C?�U�f�-`����1Ɨ0�#�0�'�-`�f����?��+NT5? 4% Our online tax systems are currently experiencing technical difficulties, creating higher than normal call volumes – we appreciate your patience while we resolve the issue. endstream endobj 2670 0 obj <>stream General Assembly Tax Center Returns should be mailed by the due date of each return. x��S�n�0��>��lI$�H"q�C�� K�T2����쒷J�����ά�Q��e�1�C�Y+J�+h�ʀ��PJCp��Y7F�ͪ�1LMN���*�Em�>3?�f۩���y���|W9�R��;Jt���*��� `9��kڼ�0i�8��e��5���`cNf�:��I3P���E��*D�mY� Returns for C corporations are now due on or before the 15th day of the fourth month following the expiration of the taxable period. However, taxpayers may complete and print returns using this system, and mail them into the Division of Revenue for processing. = 3 2. endstream endobj startxref It seems proven delaware gross receipts tax due dates 2019 we manage to others are larger like the new gross receipts tax proposed by the oregon senate yesterday under the proposal oregon would create a new “business privilege tax ” in the form of a gross receipts tax the tax would.. DELAWARE GROSS RECEIPTS TAX DUE DATES FOR CALENDAR YEAR 2018 Listed below are the tax period ending and due dates for 2018 Gross Receipts Tax filers. Franchise Tax Any 2nd quarter payments made after June 15 will be considered late and may be subject to interest charges. These taxes can be particularly severe for start-ups and entrepreneurs, who typically post losses in early years while still owing gross receipts payments. DELAWARE GROSS RECEIPTS TAX DUE DATES FOR CALENDAR YEAR 2020 Listed below are the tax period ending and due dates for 2020 Gross Receipts Tax filers. Beginning in January 2021, the Delaware Division of Revenue (DOR) will require certain business tax returns, including most gross receipts tax, excise tax, and withholding tax forms, to be filed electronically. Elected Officials Delaware Courts Delaware Marketplace If you are set-up as a quarterly filer, then your gross receipts tax is due on or before the last day of the first month following the close of the quarter. More Info, Related Topics:  2017, 2018, information, Tax Season, tax year, Updates, Delaware's Governor S corporation returns are due on or before the 30th day of the third month following expiration of the taxable period (March 30 for calendar year taxpayers). E-mail / Text Alerts State Agencies GROSS RENTAL TAX FORM FOR RENTAL RECEIPTS FROM JANUARY 1 TO DECEMBER 31, 2020 TAX DUE ON OR BEFORE JANUARY 31, 2021 (It is the Property Owner or Realtors responsibility to have this form completed and the 5% tax paid by January 31st of each year) In instances where a taxpayer derives income from more than one type of activity, separate gross receipts tax reporting is required. Gross Receipts Due Dates If you have any questions or requests regarding gross receipts, please e-mail grt@delaware.gov or call (302) 577-8780. Filing statuses for gross receipts tax and their due dates are: Monthly - the 25th of the following month if combined taxes average more than $200 per month, or if you wish to file monthly regardless of the amount due; 0 Public Meetings Tax, and Homelessness Gross Receipts Tax that would otherwise be due on April 30, 2020, are waived for taxpayers or combined groups that had combined San Francisco gross receipts in calendar year 2019 of $10,000,000 or less. Personal Income Tax 04/14/2020 – Delaware’s corporate deadline was automatically extended by the issuance of a Technical Information Memorandum to July 15, 2020 (Form 1100 Final Corporate Return). Payments for these taxes must also be made electronically. The Premium Tax and Fees Section is responsible for the tax regulation of all insurance companies, whether admitted or non-admitted, that are authorized, approved, or registered to transact business in the state of Delaware. Gross Receipts Tax Form 200-C, the Composite Personal Income Tax Return, is also extended to July 15, 2020. Transparency 700 – Delaware Income Tax Credit Schedule The due date for the gross receipts tax returns and payments are either monthly or quarterly, depending on a business’ total gross receipts. If your property is listed with a realtor or online, a … Income Tax Deadlines Extended State Tax Due Dates Remain Unchanged Last week, the Delaware Division of Revenue (DOR) announced that the deadlines for taxpayers to file certain personal and corporate income tax returns and payments had been extended to July 15, 2020 due to “rolling conformity” with federal income tax rules adopted by the […] Gross receipts taxes impact firms with low profit margins and high production volumes, as the tax does not account for a business’ costs of production, as a corporate income tax would. 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