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Delaware Resale Certificate Rules (2026)

Last updated: 2026-10-12 · Checked against the Delaware Division of Revenue's own pages, forms and rules on 2026-10-12

Delaware has no statewide sales tax, so there is no state seller's permit to get and no state resale certificate to collect. Not applicable — no sales tax is charged in Delaware. Delaware-based buyers purchasing for resale from sellers in other states must use the resale certificate rules of the state where the sale is sourced/delivered (e.g., the MTC or SST certificate where accepted, or that state's own form), typically listing their home-state status and explaining they are not required to register there.

Delaware resale certificate and permit rules

Delaware: seller's permit & resale certificate

No statewide sales tax · Agency: Delaware Division of Revenue

Buying for resale: Not applicable — no sales tax is charged in Delaware. Delaware-based buyers purchasing for resale from sellers in other states must use the resale certificate rules of the state where the sale is sourced/delivered (e.g., the MTC or SST certificate where accepted, or that state's own form), typically listing their home-state status and explaining they are not required to register there.
Optional resale certificate: None — Delaware does not issue or use resale certificates
Good to know: Delaware gross receipts tax rates range by business activity; most businesses get a monthly exclusion (generally starting at $100,000).
Wholesale sellers: sales picked up in Delaware for delivery and consumption outside Delaware are exempt from gross receipts tax only with a Form 373 Wholesale Exemption Certificate completed at or before the sale.
The Division of Revenue business license is not a regulatory license; other state agencies and localities may require additional licenses.

Official sources for Delaware (5)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Delaware resale certificate FAQ

Does Delaware have a resale certificate?

Delaware has no statewide sales tax, so the state doesn't require one for state tax. None — Delaware does not issue or use resale certificates.

Do I need a seller's permit in Delaware?

No state seller's permit exists. Check with your city or county for any local business license.

What do I give an out-of-state supplier when buying for resale from Delaware?

Not applicable — no sales tax is charged in Delaware. Delaware-based buyers purchasing for resale from sellers in other states must use the resale certificate rules of the state where the sale is sourced/delivered (e.g., the MTC or SST certificate where accepted, or that state's own form), typically listing their home-state status and explaining they are not required to register there.

Official Sources

Figures checked against these sources on 2026-10-12

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General information, not tax advice. Confirm current rules with the Delaware Division of Revenue before relying on them.