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2016 Delaware Code Title 18 - Insurance Code CHAPTER 7. What is the tax rate?The tax rate for independently procured policies is 4. 00 and will be valid for a period of 4 years. Chapter 5: Sales Tax Imposition on Services and Tangible Personal Property. This paper provides background information on the taxation of insurance companies in. Wisconsin. While the main topic is the separate. Virginia has reciprocity with several other states. State are called domestic insurers. Delaware Code > Title 18 > Chapter 7 – Fees and Taxes.