Delaware State Sales Tax – A Quick Guide for Businesses

State Spotlight Series DE

State Sales Tax Rates:

The Delaware state sales tax is actually 0%. It is one of only five states in the union that does not require sales tax. Alaska is also included on that list. However, Delaware does have something really similar to sales tax, a gross receipts tax. This tax is on the gross revenues of a business, and like sales tax it varies depending on the business activity.

However, these taxes are much lower than a typical sales tax, only ranging from .0945% to .7468%.

The state has no official economic nexus laws but has stated it views internet sellers the same as storefront sellers. They are all expected to remit gross receipt taxes. You can find more about their expectations here. Also, you can call 302-752-3760 specifically for internet tax questions. read more