Delaware Sales Tax Guide (2026)

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.

The gross receipts tax is paid by businesses on their own receipts and does not appear on customer invoices.

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.

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]

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.

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.

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].

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.

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].

• [1] Delaware Division of Revenue — Exemption Certificates (no sales tax)

• [2] Delaware Division of Revenue — Gross Receipts Taxes

• [3] Delaware Division of Revenue — Tax Appeal Process

• [4] Delaware One Stop — Business Registration & Licensing

• [5] Delaware Division of Revenue — Gross Receipts Tax FAQs

Verified July 2026 against Delaware Division of Revenue published guidance.

• Understanding Delaware Sales Tax on Clothing: What Businesses Need to Know