The questionnaire is designed to elicit from business taxpayers specific information for use in determining the existence or non-existence of nexus. Responses to these questions will be used to determine the requirement to comply with the provisions of Title 30, of the Delaware Code.

The questionnaire is to be answered by the taxpayer as each question refers to the taxpayer. If an activity described in this questionnaire is performed by an affiliate or agent on behalf of the taxpayer, please answer in the affirmative and supply the name and address of such person.