Delaware Sales Tax Guide: 0% Rate & Rules
Delaware has no statewide sales tax, so the state rate is 0% (as of September 2026).
Last updated:
What is the sales tax rate in Delaware?
Delaware has no statewide sales tax, so the state rate is 0% (as of September 2026).
Delaware taxes businesses' gross receipts instead, a tax on the seller that isn't charged to customers.
Source: Kintsugi's rate table, updated monthly. Official source: Delaware Division of Revenue — Exemption Certificates.
Do I need a Delaware sales tax permit?
No. Delaware has no statewide sales tax to register for, collect or remit. Nexus and registration rules
Key Takeaways
Delaware has no state or local sales tax, so there is nothing for sellers to collect from customers on Delaware sales [1]. Instead, Delaware imposes a gross receipts tax on the seller's own total receipts, at rates from about 0.0945% to 1.9914% depending on business activity, alongside an annual business license [2]. Because there is no sales tax, there is no economic-nexus registration, no resale certificate, and no sales tax holiday [1]. Businesses operating in Delaware register through Delaware One Stop and file gross receipts tax, generally by the 20th of the month [2][4].
What is taxable in Delaware?
SaaS
N/A
Clothing
N/A
Groceries
N/A
Digital Goods
N/A
What are the sales tax rates in Delaware?
Delaware has no sales tax — not at the state level and not locally. Customers pay no sales tax on purchases. Instead, Delaware funds itself partly through a gross receipts tax levied on the seller, which is not charged to the buyer.
Component | Rate | Scope |
|---|---|---|
State sales tax | 0% | None |
Local sales tax | 0% | None |
Gross receipts tax (on seller) | ~0.0945%–1.9914% | Varies by business activity (retailers 0.7468%) |
The gross receipts tax is paid by businesses on their own receipts and does not appear on customer invoices.
Selling into other states? Use our US sales tax calculator to look up the combined rate for any US address.
What is the sales tax registration and nexus threshold in Delaware?
Because Delaware has no sales tax, there is no sales-tax economic nexus and no sales tax to register for, collect, or remit. Sellers shipping into Delaware owe no Delaware sales tax.
Businesses with a physical presence or operations in Delaware may owe the state's gross receipts tax and should register with the Delaware Division of Revenue for that purpose, but this is a tax on the business's own receipts, not a tax collected from customers.
What is the marketplace facilitator law in Delaware?
Delaware imposes no state or local sales tax, so it has no marketplace-facilitator sales-tax collection law and no economic threshold that would trigger one. Delaware instead levies a gross receipts tax on the seller or service provider of goods and services, which by law may not be passed through to the consumer as a sales-tax line item, and sales-tax exemption or reseller certificates are not applicable in the state. There is no seller-side nexus relief tied to marketplace sales, since there is no sales-tax marketplace-facilitator regime for such relief to attach to.[5]
What are the sales tax filing frequencies and deadlines in Delaware?
There is no sales tax return to file in Delaware. Businesses subject to the gross receipts tax file monthly or quarterly with the Delaware Division of Revenue based on their receipts.
What is exempt from sales tax in Delaware?
There is no sales tax in Delaware, so exemption questions do not apply to customers. SaaS, software, and digital products are not subject to any Delaware sales tax. Sellers' receipts may still factor into the business gross receipts tax.
How do resale and exemption certificates work in Delaware?
Delaware does not issue sales tax resale or exemption certificates because it has no sales tax, and sales for resale are not exempt from the gross receipts tax, which falls on the seller and cannot be passed to the customer [1].
What are the sales tax penalties in Delaware?
There are no sales tax penalties in Delaware because there is no sales tax. Late gross receipts tax filings carry their own penalties and interest under Division of Revenue rules.
How do sales tax audits and appeals work in Delaware?
A taxpayer may file a written protest with the Director of Revenue within 60 days of a proposed assessment, or 30 days for withholding tax [3]. The Director's determination can then be appealed to the Delaware State Tax Appeal Board [3].
Sources
Verified July 2026 against Delaware Division of Revenue published guidance.
More Delaware sales tax topics
Guides and tools for specific Delaware sales tax questions.
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).