Delaware Sales Tax Guide
Delaware has no state sales tax. One of the "NOMAD" states — No sales tax (NH, OR, MT, AK, DE).
Do I still need to worry about tax in Delaware?
- • Local sales tax: No general local sales tax.
- • Use tax: Businesses may owe use tax on out-of-state purchases used in Delaware.
- • Excise taxes: Cars, alcohol, fuel, and lodging typically still have specific taxes.
- • Selling into other states: If you sell nationally, you may still need to register for sales tax in other states where you cross the economic nexus threshold.
Delaware Sales Tax Quirks
Rules and rate structures that make Delaware different from other states — worth knowing before you register or file.
- Delaware has no sales tax — one of five 'NOMAD' states (NH, OR, MT, AK, DE).
- Delaware does levy a Gross Receipts Tax on the seller (not the buyer) — rates vary by business type from 0.0945% to 1.9914%.
- Delaware is popular for retail shopping trips from neighboring states, especially electronics and clothing.
Reference only.
Thresholds and rates change. Verify current values with the Delaware Department of Revenue before registering or ignoring a state. Product taxability rules (SaaS, digital goods, services) vary significantly and are not covered here.