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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%.

Delaware Assesses Unclaimed Property Liability for Period Covered by VDA

Select Medical Corporation (Select Medical) filed suit in federal district court seeking to enjoin Delaware from enforcing an unclaimed property assessment issued for years that had been resolved already through the state\’s voluntary disclosure program.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Delaware Offers Amnesty for Unclaimed Property

Delaware is currently offering an amnesty opportunity for unclaimed property. Currently, if the state of Delaware locates and contacts a taxpayer for an unclaimed property audit…

Delaware Authorizes a Voluntary Tax Compliance Initiative

The Delaware Division of Revenue has been authorized to establish a voluntary tax compliance initiative that will run from September 1, 2009 to October 30, 2009.

Delaware Wholesaler Tax on Auto Manufacturer Constitutional

The Delaware Supreme Court found that the wholesalers\’ gross receipts tax applied on an out-of-state auto manufacturer\’s receipts resulting from vehicles delivered in Delaware did not violate the Commerce Clause of the U.S. Constitution.

Delaware Temporarily Increases Gross Receipts Tax Rates

Gross receipts tax rates will be temporarily increased. After the effective period, the rates will return to the prior percentages.