Sales tax permit · Delaware

Does Delaware Require a Sales Tax Permit?

The short answer. Delaware has no state or local sales tax, so there is no sales tax permit to get. Instead, a business in Delaware holds a Delaware business license from the Division of Revenue and pays gross receipts tax on its sales. Any person or entity conducting a trade or business in Delaware needs one. For a retailer it costs $75 for the first location and $25 for each additional location, and must be renewed every year by December 31.

Sales Tax Registration in Delaware at a Glance

State sales tax	None
State sales tax permit	None
Local sales taxes	No local tax
Registration that does apply	Delaware business license

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Local Taxes in Delaware

Delaware has no local sales taxes either.

Selling Into Other States

A business based in Delaware may still have to register in the states it sells into, for example once its sales into one of them reach that state's economic nexus threshold. Every state's permit is set out in our guide, and the nexus checker compares the thresholds.

More for Delaware Businesses

Delaware resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Delaware LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Delaware, for selling only through a marketplace.

Frequently Asked Questions

: Delaware has no state or local sales tax, so there is no sales tax permit to get. Instead, a business in Delaware holds a Delaware business license from the Division of Revenue and pays gross receipts tax on its sales. Any person or entity conducting a trade or business in Delaware needs one. For a retailer it costs $75 for the first location and $25 for each additional location, and must be renewed every year by December 31.
: Delaware has no local sales taxes either.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency of each state you sell into before you start selling there.

Sources

Each entry below is a document recorded in our verified Delaware sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

revenue.delaware.gov/business-tax-forms/exemption-certificates/Delaware Division of Revenue: Exemption Certificates
revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-2-requirements/Delaware Division of Revenue: Step 2, Requirements for Delaware Businesses
revenuefiles.delaware.gov/docs/genretailers.pdfDelaware Division of Revenue: Tax Tips for General Retailers Conducting Business in Delaware
delcode.delaware.gov/title30/c029/index.html30 Del. C. ch. 29 (2905, retailer license)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.