Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/de/150/hb-122.md

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+---
+type: "Bill"
+title: "AN ACT TO AMEND TITLE 4 OF THE DELAWARE CODE RELATED TO COLLECTION OF TAX ON ALCOHOLIC BEVERAGES."
+description: "Section 1 of this Act allows those licensed as importers to pay tax upon the sale of alcoholic beverages to customers, instead of the tax being due when the alcoholic beverages come to rest in the State of Delaware. Section 2 of this Act provides that if any of the provisions are found to be unconstitutional, the remaining provisions will stand. Section 3 of this Act provides that the legislation will be effective as of July 1, 2019."
+jurisdiction: "us/states/de"
+legislature: "Delaware General Assembly"
+session: "150"
+identifier: "HB 122"
+citation: "Delaware HB 122 (150)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Gerald L. Brady", "John \"Jack\" Walsh"]
+version_count: 2
+action_count: 13
+vote_count: 2
+first_action: "2019-04-18"
+last_action: "2019-06-26"
+source: "openstates"
+source_identifier: "ocd-bill/c55d80fd-6940-4d81-b13a-655560739666"
+source_url: "https://legis.delaware.gov/BillDetail?LegislationId=47374"
+source_hash: "ce9724cdb6342a073986cf7e8b2511a5d0aeba2e4e39db78fba1d678141c98f2"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-de"]
+---
+
+# Delaware HB 122 (150) — AN ACT TO AMEND TITLE 4 OF THE DELAWARE CODE RELATED TO COLLECTION OF TAX ON ALCOHOLIC BEVERAGES.
+
+Section 1 of this Act allows those licensed as importers to pay tax upon the sale of alcoholic beverages to customers, instead of the tax being due when the alcoholic beverages come to rest in the State of Delaware. Section 2 of this Act provides that if any of the provisions are found to be unconstitutional, the remaining provisions will stand. Section 3 of this Act provides that the legislation will be effective as of July 1, 2019.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=47374&legislationTypeId=1&docTypeId=2&legislationName=HB122)
+2. **HA 2 to HB 122** (committee substitute) — [source](http://legis.delaware.gov/json/BillDetail/GeneratePdfDocument?legislationId=47601&legislationTypeId=5&docTypeId=2)
+
+## Votes
+
+- SM — **40–0** (pass) · lower
+- SM — **19–1** (pass) · upper
+
+## Sponsors
+
+- Gerald L. Brady — primary (person)
+- John "Jack" Walsh — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2019-04-18** Introduced and Assigned to Revenue & Finance Committee in House `introduction, referral-committee`
+- **2019-05-07** Amendment HA 1 to HB 122 - Introduced and Placed With Bill `amendment-introduction`
+- **2019-05-08** Reported Out of Committee (Revenue & Finance) in House with 9 On Its Merits `committee-passage`
+- **2019-06-05** Amendment HA 2 to HB 122 - Introduced and Placed With Bill `amendment-introduction`
+- **2019-06-06** Assigned to Appropriations Committee in House `introduction, referral-committee`
+- **2019-06-06** Reported Out of Committee (Appropriations) in House with 4 On Its Merits `committee-passage`
+- **2019-06-11** Amendment HA 1 to HB 122 - Stricken in House
+- **2019-06-11** Amendment HA 2 to HB 122 - Passed In House by Voice Vote `amendment-passage`
+- **2019-06-11** Passed By House. Votes: 40 YES 1 ABSENT `passage`
+- **2019-06-11** Assigned to Finance Committee in Senate `introduction, referral-committee`
+- **2019-06-20** Reported Out of Committee (Finance) in Senate with 5 On Its Merits `committee-passage`
+- **2019-06-20** Passed By Senate. Votes: 19 YES 1 NO 1 ABSENT `passage`
+- **2019-06-26** Signed by Governor `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c55d80fd-6940-4d81-b13a-655560739666`. Confidence: reported (aggregated from official Delaware legislature records).
+