TAX AND LICENSE / STATE TAX SYSTEM
Personal Income Tax
Delaware
Delaware imposes a graduated income tax with a rate that varies with income level. Tax forms are due each year by April 15. The amount of tax varies depending upon the taxpayer’s filing status, deductions, and exemptions. Delaware allows credit for income taxes paid to other states, subject to certain limitations. For more information or answers to specific questions, contact:
Delaware Division of Revenue
Personal Tax Assistance
302-577-8200
www.state.de.us/revenue
Individual Taxpayer Services
http://revenue.delaware.gov/services/PIT_SvcsTemp.shtml
Pennsylvania
Pennsylvania imposes a 3.07 percent tax rate on personal income. Taxpayers are able to reduce their tax liabilities through allowable deductions, credits, and exclusions. Pennsylvania offers a toll-free information line for personal income tax information as well as many other tax issues. For more information or answers to specific questions, contact:
Pennsylvania Department of Revenue
General Tax Information
888-PATAXES
www.revenue.state.pa.us
Sales And Use Tax
Delaware
Delaware does not impose a state or local sales tax. However, it does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services.
Pennsylvania
Pennsylvania imposes a 6 percent tax on the retail sale, consumption, and the rental or use of specific items. Major items exempt from sales tax include retail food purchases, most wearing apparel, drugs, textbooks, resale merchandise, and residential heating fuels. Local jurisdictions may increase this rate by approximately 1 percent. Use Tax is due on items that were purchased outside of Pennsylvania without sales tax such as catalog orders for computers, sports equipment, or formal clothing.
Property Tax
Delaware
Delaware does not impose a state real property tax, although local taxing jurisdictions can include the county, the school district and vocational school district, and the municipality. For information on specific property, contact:
Kent County
410-778-7478
http://kentcounty.com/gov
New Castle County
302-395-5400
www.nccde.org
Sussex County
302-855-7741
www.sussexcountyde.gov
Pennsylvania
Real estate or property taxes are levied by the local governments including counties, municipalities, and school districts. In most areas of the state, all three groups levy real estate or property taxes at varying rates. Cities, townships, and boroughs are permitted to levy taxes that do not exceed 30 mills on the assessed value of the property without special permission of the courts. For more information, contact your municipal or county assessor.
