Delaware sales tax guide for small businesses
Delaware has no sales tax. Businesses pay a gross receipts tax instead and need a Delaware business license.
| State sales tax rate | None |
|---|---|
| Local sales taxes | None |
| Average combined rate | None |
| Remote-seller threshold (economic nexus) | Not applicable (no state sales tax) |
| Tax agency | Delaware Division of Revenue |
Rates: Tax Foundation, mid-2026. Remote-seller thresholds: Sales Tax Institute, August 2026. Rates and rules change, and local rates vary by address: confirm with the Delaware Division of Revenue before you file.
Who has to collect it?
Delaware has no state sales tax, so there is no state remote-seller threshold.
What to do, step by step
1. Check what applies to your business
There is no state sales tax to register for, but other taxes and licenses can apply. Ask the Delaware Division of Revenue what your business needs.
2. Selling to customers in other states
Customers in other states are covered by their own state's rules. Once you pass a state's remote-seller threshold, that state may require you to register and collect its sales tax.
3. Keep good records
Keep your invoices and sales records. They support your income tax return and any other filing.
How NartPay OS helps
- Save the rates you charge (for example, your city's) and pick them on every invoice and estimate.
- The Sales Tax Summary totals what you collected by jurisdiction for any period, ready for your return.
- Send invoices with a payment link and see who owes you, in English or Spanish.
Try it free for 14 days Free invoice generator
NartPay OS does not calculate, file or pay sales tax for you, and this guide is not legal or tax advice. Confirm the rules with your state agency or your accountant.
Sales tax in other states
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