zero-rating is conditional upon the client providing a certificate to the contractor attesting that the client will be using the building solely as a communal residential or ‘charitable’ building. Sub-contractors, working to a contractor or another sub-contractor cannot zero-rate their supplies. ...
An application may be requested in writing to: Division of Revenue, Carvel State Building, P.O. Box 8750, 820 N. French Street, Wilmington, DE 19899 or by telephone to one of the following numbers: (302) 577-8200—Public Service, (302) 577-8205—Licensing Department. Information reg...