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Delaware Sales Tax

On this page you will find handy sales and use tax information about Delaware.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Delaware that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

0.000% Delaware does not have a sales tax. They do have a rental tax of 1.991%.
Range of Local Rates

0%
Local Rates Apply to Use Tax

N/A
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

June 30, 2013 or June 30, 2014

Go to Delaware Amnesty Page
AMNESTY INCLUSION PERIODS

Period limited to 1996 forward for those eligible by 6/30/2013; 1993 forward for those eligible by 6/30/2014.

TAX TYPES AND CONDITIONS

Unclaimed Property
AMNESTY BENEFITS

Dramatically reduced reporting periods (audits include 1981 forward); interest and penalties.

Administration Information
Streamlined Sales Tax Status

N/A
NUMBER OF TAXING AUTHORITIES

1 Sales Tax Jurisdiction

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

N/A
Sales Tax Return Due Date

N/A
Exemption Information
RESALE CERTIFICATE
TYPES OF EXEMPTIONS

Delaware may not impose a sales or use tax; but the state does impose a variety on transaction taxes to be aware of.
State Links
State Tax Web Page

Delaware Division of Revenue
Rate Look-Up Page
Registration Link

Register for Delaware Taxes
History & Fun Facts
HISTORY

Delaware is one of only five states in the United States that do not impose a general sales tax.
FUN FACTS
  • While it does not impose a general sales tax, Delaware does impose a rental tax of 1.991%.

Key Sales Tax Updates Affecting the Mid-Atlantic

To help those with business operations in the Mid-Atlantic or those who make sales into Mid-Atlantic states keep up, we’re putting a magnifying glass on some of the key recent sales tax changes.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Delaware Adds Cryptocurrency to Unclaimed Property Reporting Requirement

The governor of Delaware signed a bill June 30, 2021 that will add \”virtual currency,\” including cryptocurrency, to the definition of property subject to reporting requirements for unclaimed property effective August 1, 2021.

Delaware Begins 2021 Unclaimed Property Voluntary Disclosure Agreement Program

The Delaware Secretary of State has posted the invitation mailing dates of its 2021 unclaimed property Voluntary Disclosure Agreement Program.

CAT’s Out of the Bag: A Look at Gross Receipts Taxes in No Sales Tax States

Taxes on gross receipts taxes are making a resurgence across the U.S. as a way to raise revenue. Learn how two no sales tax states, Oregon and Delaware, administer gross receipts taxes.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

Delaware Lowers Tax on Leases

Delaware has issued a notice to remind taxpayers of gross receipts tax rate changes that became effective on January 1, 2014.

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…