DE HB288

Adds direct-to-home satellite services to Delaware's public utility tax base, defining them according to the Communications Act of 1934.

Increases the public utility tax rate from 4.25% to 5.00% for utilities other than cable television.

Increases the tax rate on cable television from 2% to 2.35%.

Extends the gross receipts tax to distributors of direct-to-home satellite services on the sale price of services and commodities subject to Chapter 55 taxes.

Effective for tax periods beginning after July 31, 2009.