# Delaware Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/delaware
Published: September 22, 2026

Delaware charges no sales tax at any level. It taxes business gross receipts instead — so here the compliance question is nexus and the gross receipts tax, not a rate to collect.

- **SaaS:** N/A
- **Clothing:** N/A
- **Groceries:** N/A
- **Digital Goods:** N/A

- **Effective date::** 
- **Scheduled change::** 

## 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].

## Taxability Snapshot

## Sales Tax Rates

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.

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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.

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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

- [1] [Delaware Division of Revenue — Exemption Certificates (no sales tax)](https://revenue.delaware.gov/business-tax-forms/exemption-certificates/)

- [2] [Delaware Division of Revenue — Gross Receipts Taxes](https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/)

- [3] [Delaware Division of Revenue — Tax Appeal Process](https://revenue.delaware.gov/tax-appeal-process/)

- [4] [Delaware One Stop — Business Registration & Licensing](https://onestop.delaware.gov/)

- [5] [Delaware Division of Revenue — Gross Receipts Tax FAQs](https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/)

Verified July 2026 against Delaware Division of Revenue published guidance.

## Frequently Asked Questions

### Does Delaware have a sales tax in 2026?

No. Delaware has no sales tax at the state or local level. Customers pay no sales tax on purchases.

### How does Delaware tax businesses instead?

Delaware levies a gross receipts tax on the seller's receipts (about 0.0945%–1.9914% by activity), which is not charged to customers.

### Do I need to collect sales tax for Delaware?

No. There is no Delaware sales tax to collect or remit, and no sales-tax economic nexus.

### Is SaaS taxable in Delaware?

No. With no sales tax, SaaS and digital products are not subject to any Delaware sales tax.

### Is there a sales tax return to file in Delaware?

No. There is no sales tax return; only businesses subject to the gross receipts tax file with the Division of Revenue.

### What is Delaware's gross receipts tax?

A tax on a business's total receipts, ranging by activity from about 0.0945% to 1.9914%, paid by the business rather than the customer.

## Related Reading

- [Understanding Delaware Sales Tax on Clothing: What Businesses Need to Know](/blog/delaware-sales-tax-on-clothing)

## US Sales Tax Calculator