Delaware Sales Tax Guide — No State Sales Tax (2026)

Last updated: 2026-03-27

What is the sales tax rate in Delaware?

How do you register to collect sales tax in Delaware?

How to register for sales tax in Delaware

Before you can collect sales tax, you need to register with the relevant local jurisdictions in Delaware. Here is the step-by-step process.

1. Delaware has no sales tax, so no sales tax registration is required
2. Businesses must obtain a Delaware Business License from the Division of Revenue at revenue.delaware.gov
3. The business license fee varies by type of business activity
4. Even though there is no sales tax, businesses are subject to the gross receipts tax
5. Register for the gross receipts tax through the Delaware Division of Revenue online portal

How to collect sales tax in Delaware

Delaware does not impose a state sales tax, but there are still important considerations for businesses operating in the state.

1. There is no sales tax to collect — Delaware is one of five states with no sales tax
2. Do not charge customers any sales tax on transactions in Delaware
3. Be aware of the gross receipts tax — this is a tax on your business revenue, not collected from customers
4. If you sell into other states, you may still have sales tax obligations in those states based on nexus rules

How to file and remit sales tax in Delaware

Delaware has no state sales tax, so no state-level sales tax returns are required. However, there may be other filing obligations.

1. No sales tax filing is required in Delaware
2. You must file and pay the gross receipts tax monthly through the Delaware Division of Revenue online portal
3. Gross receipts tax rates range from 0.0945% to 1.9914% depending on business activity
4. Keep all financial records for at least 3 years

What is exempt from Delaware sales tax?

Since Delaware has no state sales tax, general exemptions do not apply. However, related taxes may have their own exemptions.

• •Not applicable — Delaware has no sales tax
• •Gross receipts tax exemptions exist for certain organizations and transaction types
• •Sales to the federal government may be exempt from gross receipts tax

What is use tax in Delaware?

Delaware has no use tax because it has no sales tax. Goods purchased out of state for use in Delaware are not subject to any state consumption tax. However, if you ship goods to customers in other states, you may owe sales or use tax in those states based on their nexus rules.

Does Delaware have marketplace facilitator rules?

Not applicable — Delaware has no sales tax, so there is no marketplace facilitator requirement. However, businesses selling through marketplaces into other states should be aware that the marketplace facilitator may be collecting tax on their behalf in states that do require it.

What are the penalties for sales tax non-compliance in Delaware?

While Delaware has no sales tax, penalties apply to the gross receipts tax. Late filing incurs a penalty of 5% per month (up to 50%) plus interest at 0.5% per month. Failure to file can result in the state estimating your liability. Willful failure to pay is a criminal offense.

This is general information, not legal or tax advice. Tax rules change frequently — always verify with the official state agency. Sources: Delaware Division of Revenue.