State Guides / Delaware

Delaware Sales Tax Guide for E-commerce Sellers

Delaware has no statewide sales tax. Here is what that means for economic nexus, marketplaces and your other states.

Last verified: Aug 2026 · Authority: Delaware Department of Revenue

DELAWARE AT A GLANCE

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AuthorityDOR

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No statewide sales tax

Delaware has no state or local sales tax. (Sellers with a Delaware presence may owe gross receipts tax — outside SalesTax50 scope.)

Orders shipped to Delaware customers carry no sales tax and don't need to be reported to Delaware. They still count as sales in your books, and if you ship from a Delaware location you may have physical nexus elsewhere through inventory or employees.

Economic nexus

Delaware has no economic nexus rule for sales tax because there is no sales tax to collect. SalesTax50 lists it under No sales tax on your Nexus page so it never shows as an obligation.

Marketplaces

Amazon, Walmart, eBay and TikTok Shop don't collect tax on orders shipped into Delaware either — buyers there simply pay no sales tax.

FAQ

Do I still need SalesTax50 for Delaware?

Only for monitoring — Delaware orders show on your Nexus page as “No sales tax”. Your obligations are in the other states you ship to.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Delaware Department of Revenue before relying on them.

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