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
Latest Posts in "United States"
- 2026 Sales Tax Changes: Key Updates for Ecommerce, SaaS, and Digital Sellers
- Florida Dealers Must Calculate Sales Tax on Actual Price Despite Penny Shortage and Cash Rounding
- Georgia County Sales Tax Rate Changes Effective January 1, 2026: What Sellers Need to Know
- Texas Sales Tax: New Cash Rounding Rules as Pennies Disappear—What Retailers Must Know
- Yakima County Sales Tax Rises 0.2% in 2026 to Fund Emergency Communications
