§ 4301

As used in this chapter: (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. (2) 'Lessee' means any person to which a lease is made and any assignee of the person to which a lease is made. (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. (4) 'Person' means and includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. (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. (6) 'Place of business.' — Each person leasing tangible personal property in this State shall be considered to have at least 1 'place of business' in

member of a partnership lessor of such property. (6) 'Place of business.' — Each person leasing tangible personal property in this State shall be considered to have at least 1 'place of business' in this State. (7) 'Motor vehicle lessee' shall mean a lessee, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21. (8) 'Motor vehicle lessor' shall mean a lessor, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21.30 Del. C. 1953, § 4301; 57 Del. Laws, c. 136, § 18; 57 Del. Laws, c. 523; 71 Del. Laws, c. 150, § 62; 83 Del. Laws, c. 323, § 6;

§ 4301. Definitions. As used in this chapter: (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. (2) 'Lessee' means any person to which a lease is made and any assignee of the person to which a lease is made. (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. (4) 'Person' means and includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. (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. (6) 'Place of business.' — Each person leasing tangible personal property in this State shall be considered to have at least 1 'place of business' in

member of a partnership lessor of such property. (6) 'Place of business.' — Each person leasing tangible personal property in this State shall be considered to have at least 1 'place of business' in this State. (7) 'Motor vehicle lessee' shall mean a lessee, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21. (8) 'Motor vehicle lessor' shall mean a lessor, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21.30 Del. C. 1953, § 4301; 57 Del. Laws, c. 136, § 18; 57 Del. Laws, c. 523; 71 Del. Laws, c. 150, § 62; 83 Del. Laws, c. 323, § 6;