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Delaware enacts legislation adopting single sales factor apportionment

Delaware Gov. Jack Markell on Jan. 27 signed legislation, the Delaware Competes Act, which will gradually phase in single sales factor apportionment. The sales factor will become more heavily weighted than the payroll and property factors for taxable periods beginning after Dec. 31, 2016. Full implementation of the single sales factor apportionment will be completed in taxable periods beginning after Dec. 31, 2019. The act also amends various filing and payment provisions to ease compliance for small businesses. It received strong bipartisan support, passing with near-unanimous approval, and was sponsored by leaders of both the Democratic and Republican parties of the Delaware General Assembly.

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