service retail transactions; administrative provisions; liability. (a) A behavioral health crisis intervention services surcharge must be assessed on each retail transaction. The rate of the surcharge is 60 cents per retail transaction. (b) The surcharge is to be collected by the seller from the consumer for each retail transaction occurring in this State. The amount of the surcharge must be separately stated on an invoice, receipt, or other similar document that is provided to the consumer by the seller. (c) For purposes of determining whether a retail transaction is subject to the surcharge, the following transactions are deemed to occur in Delaware and are subject to the surcharge imposed under this section: (1) The retail transaction is effected in person by the consumer at a business location of the seller if that business location is in Delaware. (2) The prepaid wireless telecommunications service is physically delivered to a consumer at a Delaware address provided to the seller. (3) The seller's records that are maintained in the regular course of business indicate that the consumer's address is in Delaware and the records are not kept or made in bad faith. (4) The consumer gives a Delaware address during the consummation of the retail transaction, including the customer's payment instrument if no other address is available, and the address is not given in bad faith. (5) The consumer's mobile telephone number is associated with a Delaware location. (d) The surcharge is the liability of the consumer and not of the seller or of any prepaid wireless provider, except that the seller shall remit all surcharges that the seller collects from consumers as provided in this section, including all surcharges that the seller is deemed to collect where the amount of the surcharge has not been separately stated on an invoice, receipt, or other similar document provided to the consumer by the seller. (e) The amount of the surcharge that is collected by a seller from a consumer, if the amount is separately stated on an invoice, receipt, or other similar document provided to the consumer by the seller, must not be included in the base for measuring any tax, fee, surcharge, or other charge that is imposed by this State, any political subdivision of this State, or any intergovernmental agency. (f) If a minimal amount of prepaid wireless telecommunications service is sold with a prepaid wireless device for a single, nonitemized price, the seller may elect not to apply the surcharge imposed by this section to the retail transaction. For purposes of this subsection, an amount of service denominated as 10 minutes or less, or $5.00 or less, is minimal. (g) The surcharge may not be applied to prepaid wireless telecommunications service provided to a person through the Lifeline program. (h) The surcharge collected by sellers must be remitted to the Division of Revenue quarterly on forms issued by the Director of the Division of Revenue and subject to such regulations and requirements as shall be prescribed by the Director of the Division of Revenue. (i) The Division of Revenue shall establish procedures by which a seller of prepaid wireless telecommunications service may document that a sale is a sale for resale transaction and not a retail transaction. (j) A seller is permitted to deduct and retain 3% of surcharges that are collected by the seller from consumers. (k) The surcharge under this section does not apply to the State government.
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