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Guidance covers deductions for amounts paid to subcontractors (with Form 1280), nondeductible items, business license requirements, tax rates, exemptions, filing, and due dates.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/invoices/","Invoices",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/tax-tips-for-contractors-and-real-estate-developers-conducting-business-in-delaware/302941/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/tax-tips-for-contractors-and-real-estate-developers-conducting-business-in-delaware/302941.png","ImageObject",442,249,{"name":42,"@type":43},"Grenda","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Who is considered a contractor for Delaware gross receipts tax purposes?","Question",{"text":62,"@type":63},"A contractor includes people engaged in furnishing labor (or labor and materials) for construction-related work on real property, and also certain construction transportation contractors. The document notes the definition applies regardless of contractor versus subcontractor status and residency.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What are gross receipts, and what kinds of payments are included?",{"text":67,"@type":63},"Gross receipts include all sums received for work done or materials supplied in connection with real property located in Delaware. Consideration includes cash, checks, credit cards, gift certificates, travelers checks, money orders, barter, trade-ins, coupons, rebates, and other consideration.",{"name":69,"@type":60,"acceptedAnswer":70},"Can contractors reduce gross receipts by payments to subcontractors and what documentation is required?",{"text":71,"@type":63},"Yes. Section 2501(5) allows contractors or subcontractors to exclude amounts paid to other subcontractors for construction labor and materials associated with those materials. Contractors must report total amounts paid to subcontractors and attach Form 1280 listing required details for each subcontractor.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302941,1789798707,{"code":4,"msg":81,"data":82},"success",[83,88,93,97,102,107,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":95,"slug":96},14,70,"invoices",{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},15,"Posters",60,"posters",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},16,"Social Media",50,"social-media",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},17,"Forms",40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":94,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":79,"read_time":22},7971474921005,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","TAX TIPS FOR  \nCONTRACTORS AND REAL ESTATE DEVELOPERS  \nCONDUCTING BUSINESS IN DELAWARE  \nThings You Should Know  \nDefinitions  30 Del. C., Ch. 25  \n\"Contractor\" includes every person engaged in the business of:  \nFurnishing labor or both labor and materials in connection with all or any part of construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains and every other type of structure as an improvement, alteration or development of real property; a person is a contractor regardless of whether the person is a general contractor or a subcontractor, or whether the person is a resident or a nonresident; in addition\"contractor\" shall include \"construction transportation contractors\" which shall include persons engaged in the business of contracting for transporting tangible property of other persons in connection with all or any part of the construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains and every other type of structure as an improvement, alteration or development of real property but shall not includedraypersons as defined in § 2301(a) of this title; or Real estate development.  \nThe following is a partial list of examples of activities which are considered contracting. If you have accessed this site from the Delaware Business Information Cooperative site, the activity that you selected is considered contracting for purposes of Delaware’s gross receipts taxes.  \nWho are considered contractors?  \n•  \n•  \n•  \n•  \n•  \n•  \nAsbestos Removers Bridge Builders Carpenters  \nCarpet Layers Electricians Excavators  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \nHome Builders Insulators Landscape Architects Painters  \nPlumbers Road Builders Well Diggers  \nGross Receipts  \nGross receipts include all sums received for any work done or materials supplied (including land) in connection with any real property located in the State. Consideration for services rendered includes cash, checks, credit cards, gift certificates, travelers checks, money orders, barter, trade-ins, manufacturer's coupons and rebates, and any other consideration of any kind.  \nGross Receipts Do Not Include Amounts Paid to Subcontractors  \nSection 2501(5) of Title 30 of the Delaware Code provides that a contractor or subcontractor may exclude from their gross receipts those amounts paid to other subcontractors who have provided construction labor or provided materials AND construction labor associated with such materials. Enter the total amounts paid to your subcontractors for the reporting period in the block provided on the gross receipt coupon AND attach Form 1280, \"Amounts Paid to Subcontractors\", listing the name, address, taxpayer identification number, license number, business code and the amount paid to each subcontractor. Form 1280 is also available by contacting any Division of Revenue office. Only amounts paid to persons subject to taxation as a contractor, regardless of the contractual relationship under which you are required to make payment, may be deducted. The person must be engaged in the business as a contractor as defined in Section 2501(1) in order to be deducted as a subcontractor.  \nGross Receipts May Not Be Reduced by:  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \nAccounting Expenses  \nAdvertising Architects Attorneys Cleaning  \nDelivery or transportation charges Employment agencies or temporary  \nemployees Engineers Environmental Studies Equipment Rental Exterminators Hauling  \nHorticulture  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \n•  \nInspections  \nInterior Designers/Decorators Material supplied without labor Operating Expenses Realtors Fees/Commissions Sanitation  \nSecurity  \nSurveyors  \nTaxes or other fees paid to any state, county, city or municipality  \nTrailer Rentals  \nTrash Removal Utility Expenses  \nLicense and Gross Receipts Requirements  \nA contractor is required to obtain a business license ($","cbCaihRRcmebF8B6","https://ap.wps.com/l/cbCaihRRcmebF8B6","pdf",37429,"English","# Things You Should Know\n## Definitions (30 Del. C., Ch. 25)\n## Who Are Considered Contractors?\n## Gross Receipts\n## Amounts Paid to Subcontractors\n## Gross Receipts Do Not Include\n## License and Gross Receipts Requirements\n## Tax Rates and Exclusions\n## Due Dates of Returns","[{\"question\":\"Who is considered a contractor for Delaware gross receipts tax purposes?\",\"answer\":\"A contractor includes people engaged in furnishing labor (or labor and materials) for construction-related work on real property, and also certain construction transportation contractors. The document notes the definition applies regardless of contractor versus subcontractor status and residency.\"},{\"question\":\"What are gross receipts, and what kinds of payments are included?\",\"answer\":\"Gross receipts include all sums received for work done or materials supplied in connection with real property located in Delaware. Consideration includes cash, checks, credit cards, gift certificates, travelers checks, money orders, barter, trade-ins, coupons, rebates, and other consideration.\"},{\"question\":\"Can contractors reduce gross receipts by payments to subcontractors and what documentation is required?\",\"answer\":\"Yes. Section 2501(5) allows contractors or subcontractors to exclude amounts paid to other subcontractors for construction labor and materials associated with those materials. Contractors must report total amounts paid to subcontractors and attach Form 1280 listing required details for each subcontractor.\"}]","TAX TIPS FOR CONTRACTORS AND REAL ESTATE DEVELOPERS - CONDUCTING BUSINESS IN DELAWARE | PDF"]