Do I have to charge sales tax for online sales in Delaware?
Quick answer
Delaware imposes no state sales tax, so an out-of-state online seller has nothing to collect at the state level. Delaware levies no sales tax. Sellers doing business in the state instead pay a gross receipts tax on their own receipts.
Delaware levies no sales tax. Sellers doing business in the state instead pay a gross receipts tax on their own receipts.
Rule summary
How Delaware treats each category.
| Economic nexus — sales threshold | No state sales tax |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Not applicable |
| Rate to charge | None |
| Registration authority | Delaware Division of Revenue |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Delaware Division of Revenue or a tax professional before relying on it for filing.
Combined rates in Delaware
What a taxable purchase actually costs in Delaware.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Delaware?
- Delaware imposes no state sales tax, so an out-of-state online seller has nothing to collect at the state level. Delaware levies no sales tax. Sellers doing business in the state instead pay a gross receipts tax on their own receipts.
- Do marketplace sales count toward the Delaware threshold?
- Delaware has no state sales tax, so there is no threshold to cross.
- Which rate does an online seller charge in Delaware?
- None — Delaware imposes no state sales tax on retail sales.
More Delaware guides
Other Delaware rules that change the total.