Even with the South Dakota v. Wayfair, Inc. decision, there is no impact to the Delaware economic nexus. Delaware does not have state or local sales tax. The Delaware Division of Revenue states that “merely creating an Internet site by a non-Delaware business does not, by itself, create nexus. But, locating a server in Delaware would create nexus/jurisdiction to tax the respective business.” Currently, there are no Delaware economic nexus changes.
Source: SOVOS
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