Basic State Guide
Sales tax in Delaware — no sales tax state guide
⚡ TL;DR
Delaware has no state or local sales tax. Sellers shipping to Delaware customers collect nothing, file nothing, and need no sales tax registration. Delaware's gross receipts tax applies to businesses operating within Delaware but does not affect remote sellers making sales into the state.
Delaware has no sales tax. Sellers shipping to Delaware customers do not collect, remit, or file sales tax for those transactions.
Key facts
- State sales tax rate: None
- Local sales tax: None
- Economic nexus: Not applicable, no sales tax
- Registration required: No sales tax registration needed for selling into Delaware
- Part of the SST program: No
- Gross receipts tax: Applies to businesses operating within Delaware; does not apply to remote sellers making sales into Delaware
What this means for sellers
Delaware is a clean zero for sales tax. Orders shipped to Delaware addresses require no collection, filing, or registration.
Delaware is one of the NOMAD states: New Hampshire, Oregon, Montana, Alaska (partial), Delaware.
Frequently asked questions
Does Delaware have a sales tax?
No. Delaware has no state or local sales tax. Online sellers shipping products to Delaware customers do not collect sales tax on those orders. Delaware is one of the five states with no general sales tax.
Does Delaware's gross receipts tax affect out-of-state sellers?
Delaware's gross receipts tax (GRT) applies to businesses with a physical presence and business activity in Delaware. Remote sellers shipping goods into Delaware from out of state generally are not subject to Delaware's gross receipts tax: the GRT targets businesses operating within Delaware, not remote sellers making sales to Delaware residents.
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