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Sales Tax in Delaware: There Is No Statewide Sales Tax

Short answer: Delaware has no sales tax. Businesses are instead subject to a state gross receipts tax, which is a different filing with different rules. There is no state sales tax registration to complete and no state sales tax return to file.

Most states require a business selling taxable goods to register with the state revenue department and file returns. Delaware is one of the five states where that step does not exist at the state level, so guidance written for "most states" does not apply here.

What this means in practice

No state sales tax registration, seller's permit or resale certificate to apply for.
No state sales tax returns, and no "zero returns" to file.
Selling into other states can still create obligations in those states — that is decided by each destination state's own rules, not by Delaware.
Other Delaware business taxes may still apply. We do not list amounts we have not verified; use the official link below.

Official Delaware sources

The revenue department is the office that would run a sales tax if Delaware had one, so it is the authority on what it does levy.

Delaware — the state revenue or taxation department
https://revenue.delaware.gov

Starting point for anything else in Delaware: the state business portal, https://corp.delaware.gov. It is a starting point, not a tax authority.

States that do have a sales tax

If you also sell in a state with a sales tax, registration there is a separate process:

Sales Tax Registration in Alabama Sales Tax Registration in Arizona Sales Tax Registration in Arkansas Sales Tax Registration in California Sales Tax Registration in Colorado Sales Tax Registration in Connecticut Sales Tax Registration in Florida Sales Tax Registration in Georgia Sales Tax Registration in Hawaii Sales Tax Registration in Idaho Sales Tax Registration in Illinois Sales Tax Registration in Indiana

See sales tax registration in all 50 states & DC →

Frequently asked questions

Do I need to register for sales tax in Delaware?

No. Delaware has no statewide general sales tax, so there is no state sales tax registration, no seller's permit, and no state sales tax return to file. If you sell into other states you may still have obligations there.

Does Delaware charge any sales tax at all?

Delaware has no sales tax. Businesses are instead subject to a state gross receipts tax, which is a different filing with different rules.

What tax filings might still apply to my Delaware business?

That depends on your business, and we don't publish figures or obligations we haven't verified for your situation. The Delaware revenue department linked below is the authoritative source.

This page states one verified fact: Delaware has no statewide general sales tax. It deliberately does not give amounts, deadlines or filing steps for other Delaware taxes, because those are not facts we have verified. Confirm anything tax-related with the official source above.