Arbern-Wilmington, Inc. v. Director of Revenue

WALSH, Justice:

These cross appeals from the Superior Court require a determination of whether one engaged in the conversion of apartments into condominium units is subject to the tax imposed on a contractor’s gross receipts under 30 Del.C. § 2501 or an occupation tax under 30 Del.C § 2301(b), or neither. The Tax Appeal Board (“Board”) ruled that the appellant, Arbern-Wilming-ton, Inc. (“Arbern”), was not subject to the contractor tax nor was it required to secure an occupational license. On appeal by the Director of the State Division of Revenue (the “Director”), the Superior Court affirmed…