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Tools in Delaware?

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    Tools in Delaware?

    I've been researching the exemptions for Delaware, and I've found two entries for tools:

    - Tools, implements and fixtures needed to carry on trade or business, not exceeding $75 in New Castle and Sussex Counties or $50 in Kent County
    - Tools of trade necessary for purposes of employment to $15,000 each

    What's the difference between these two? Does the first refer to tools for a self owned business (working for yourself), and the second refer to tools for a job (working for someone else)?

    Thanks...

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