Delaware does not levy a sales tax.
What that means for a remote seller shipping into the state.
Delaware does not levy a general sales tax at the state or local level. A remote seller does not charge tax on orders shipped there, does not track a threshold, and does not register.
Worth knowing about Delaware
- No sales tax at any level, so there is no registration and no nexus threshold.
- Delaware does levy a gross receipts tax on sellers with a physical presence in the state. It is paid by the seller and cannot be charged to the customer.
Delaware sales tax questions
Do I charge sales tax on orders shipped to Delaware?
No. Delaware does not levy a general sales tax, so there is no rate to charge on a delivery into the state and nothing to register for. Orders shipping out of Delaware to a state that does tax are a different question, and are governed by that state’s rules.
Can I still create nexus in Delaware?
There is no sales tax nexus to create, because there is no sales tax. Holding staff, an office, or inventory in the state can still create obligations for income or other business taxes, which are assessed separately by the Delaware Division of Revenue.
Where the authoritative number is
Rates and thresholds change, and the Delaware Division of Revenue sets them. Check there before you register or file.
Other states that treat apparel differently
Know before you cross the line
The threshold above is easy to read and hard to track, because it counts sales from your store, your marketplaces, and your wholesale accounts together. Endless keeps those on one source of truth, so what you have sold into Delaware this year is a number you already have rather than one you assemble after the fact.
This page is a reference, not tax advice. Confirm registration and filing decisions with the Delaware Division of Revenue or a tax professional.