- Delaware imposes no state or local sales tax; instead, businesses may owe gross receipts tax, business-license fees, and other industry-specific charges.
- Gross receipts tax applies to sellers of goods and service providers, based on total receipts with no general deductions for costs; tax is imposed on the business, not the customer.
- Gross receipts tax rates generally range from 0.0945% to 1.9914%, with petroleum products subject to variable rates that can reach 2.4218%.
- Delaware does not have a general sales-tax permit or sales-tax nexus threshold, but businesses may need to register via Delaware One Stop, obtain an annual business license, and file/pay through the Taxpayer Portal.
- Effective October 1, 2026, Delaware increased the E911 prepaid wireless surcharge from $0.60 to $0.90.
Source: sovos.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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