Delaware Sales Tax Rules: What Retailers Must Know (2026 Updated Guide)

If you’re researching Delaware sales tax, here’s the core rule: there are no state or local Delaware sales tax charges at checkout. Delaware does not operate a traditional sales-and-use-tax system like most states.

Instead, Delaware relies heavily on business licensing and gross receipts tax (plus a handful of industry-specific taxes). That’s why retailers who assume “no Delaware sales tax = no compliance” can still get into trouble.

The goal of this guide is to make Delaware sales tax rules practical for real retailers: storefronts, pop-ups, wholesalers, ecommerce sellers with Delaware activity, and multi-location operations.

You’ll learn what you must register for, what you must file, how Delaware defines “gross receipts,” what rates apply to typical retail activity, and how to stay audit-ready.

Understanding “Delaware Sales Tax”: Why the Rate Is 0% but Retailers Still Owe Taxes

The phrase Delaware sales tax is widely used, but it’s technically a shorthand. Delaware’s official position is clear: there are no state or local sales taxes.

Because Delaware does not impose a retail sales tax, the typical sales-tax concepts—like charging a percentage at checkout, tracking taxable vs. exempt goods, and issuing resale certificates for sales-tax exemption—don’t work the same way here.

Delaware explicitly notes that sales tax exemption certificates and reseller certificates are not applicable because there is no Delaware sales tax system.

So why do retailers still search for Delaware sales tax rules? Because Delaware replaces that missing sales tax with license fees and gross receipts tax imposed on the seller.

Delaware explains that these charges are imposed on the seller or service provider and may not be passed on to the consumer, and Delaware also emphasizes that sales for resale are not exempt under this structure.

That difference matters operationally. In a Delaware sales tax state, sales tax is usually collected from the customer and held as a liability until remitted.

In Delaware, the tax burden generally sits with the business as an expense tied to revenue. For pricing, that means retailers often bake the cost into margins rather than add a separate “Delaware sales tax” line.

The Real Compliance Gate: Delaware Business License Requirements for Retailers

Even with no Delaware sales tax, most retailers must obtain a Delaware business license before operating. Delaware states that any person or entity conducting a trade or business in Delaware must obtain a State business license through the Division of Revenue, and the process is routed through Delaware One Stop for registration and licensing.

Licensing is not one-size-fits-all. Delaware explains that the annual fee varies, but it is generally $75 for a first location, and a separate license is required for each separate business activity. Delaware also notes an option to purchase a three-year license (not discounted—three times the annual fee).

For many retailers, the practical takeaway is this: your licensing obligation is about doing business, not about charging Delaware sales tax. Whether you run a boutique, convenience store, specialty retail, kiosk, ecommerce operation with Delaware presence, or a hybrid model, your first “Delaware sales tax rule” is usually: get properly licensed.

Another key point is scope. Delaware also warns that the state-issued business license is not a regulatory license and that local jurisdictions may also require business licenses depending on where you operate. If you’re opening a physical location, you should treat local licensing and zoning research as part of your pre-launch checklist, not an afterthought.

In short, Delaware sales tax rules start with licensing because that’s how Delaware tracks who is doing business and which activity code applies for gross receipts tax.

Delaware Gross Receipts Tax: The “Sales Tax Substitute” Retailers Must Understand

If Delaware sales tax is 0%, what tax replaces it? Delaware’s central transaction-style tax is the gross receipts tax. Delaware defines it as a tax on the total gross revenues of a business, regardless of their source, and Delaware emphasizes it is levied on the seller of goods or services rather than on the consumer.

This is the biggest mental shift for retailers used to sales-tax states. Under Delaware sales tax rules, you’re not deciding which items are “taxable” for a checkout percentage. Instead, you’re determining whether your activity is subject to gross receipts tax and then calculating gross receipts based on Delaware’s definitions and exclusions.

Delaware also explains that gross receipts tax rates vary by business activity and currently range roughly from fractions of a percent up to higher rates for certain categories (and petroleum products can be subject to higher variable rates).

For a typical retailer selling tangible personal property, gross receipts tax can feel like a small percentage—until you realize it applies to gross revenue rather than profit. That means two retailers with the same sales volume can owe the same tax even if one retailer has higher costs, more shrink, or thinner margins.

So when someone asks, “Do I need to register for Delaware sales tax?” the accurate operational answer is: you generally don’t register to collect Delaware sales tax, but you likely must obtain a business license and may need to file and pay gross receipts tax depending on your activity. That’s the heart of Delaware sales tax rules for retailers.

How Delaware Defines Gross Receipts: What Counts, What Doesn’t, and Why It Matters

One reason Delaware sales tax rules trip up retailers is that Delaware’s definition of taxable “gross receipts” is broad.

For general retailers, Delaware’s guidance explains that gross receipts include total consideration received for goods sold or services rendered within Delaware, and consideration can include cash, checks, credit cards, gift certificates, money orders, barter, trade-ins, manufacturer’s coupons/rebates, and other forms of value.

Delaware also provides a list of items that gross receipts do not include for general retailers—examples can include certain fuel taxes, returned merchandise, certain vehicle transactions, and other enumerated exclusions in the tax tips.

Equally important: Delaware makes it clear that gross receipts may not be reduced by typical business expenses (cost of goods sold, materials, labor, interest, discounts, delivery costs, or state/federal taxes).

This is a sharp contrast to income tax logic. It also affects how you set up accounting. Under Delaware sales tax rules, gross receipts tax calculations often require clean reporting by revenue streams and business activity codes. If you mix taxable activity categories or fail to map receipts correctly, you risk overpaying, underpaying, or triggering audit questions.

Practical examples that commonly matter in retail include:

Gift cards and store credits (timing and treatment depend on how receipts are recognized)
Discounts and coupons (Delaware references manufacturer’s coupons and “doubling” in its guidance)
Trade-ins and barter transactions
Returns and exchanges
Shipping/delivery allocation where activity type or destination matters

Retailers should treat gross receipts definitions like a compliance spec. In Delaware, precision in what counts as receipts is the foundation of correct filing—even though customers never see a Delaware sales tax line.

Core Delaware Sales Tax Rules for General Retailers: Rates, Exclusions, Filing Frequency, and Due Dates

For general retailers selling tangible personal property, Delaware’s tax tip guidance is unusually direct and practical. Delaware states that a retailer must obtain a business license and renew annually, and it provides license fee details for general retailers (including changes tied to a retail crime fee).

Gross receipts tax rate for general retailers

Delaware’s general retailer guidance states that retailers pay gross receipts tax at 0.7468% (0.007468) on taxable gross receipts from selling tangible personal property. Delaware also states that the first $100,000 of gross receipts per month (or $300,000 per quarter) is exempt from the gross receipts tax for that activity.

This exemption is one of the most important “Delaware sales tax rules” for small retailers because it can materially reduce or eliminate gross receipts tax for early-stage or lower-volume businesses—while still requiring licensing and proper filing.

Filing frequency and due dates

Delaware’s general retailer guidance explains that new licensees file quarterly through their first calendar year, after which Delaware performs a “lookback” procedure to decide whether filing frequency should change.

It also states monthly returns are due the 20th day of the following month, and quarterly returns are due the last day of the first month after the end of the quarter.

Delaware also publishes an official due date table for gross receipts tax filers (including calendar year 2026 due dates).

Multi-location and “multiple exclusion” caution

Delaware warns that taxpayers are generally entitled to only one monthly or quarterly exclusion per general business activity, regardless of the number of locations, where there is common ownership/direction and control.

For retailers, that means you should not assume each store automatically gets its own $100,000 exclusion if the business activity and ownership structure require aggregation. This is one of the Delaware sales tax rules that is easy to miss—and costly if applied incorrectly.

Wholesale vs. Retail in Delaware: Why Classification Changes Your Tax Rate and Your Records

A recurring Delaware sales tax rule for businesses that both sell to consumers and sell to other businesses is: your activity classification matters. Delaware defines wholesale activity and provides separate gross receipts rates and rules for wholesalers.

In Delaware’s wholesale tax tips, the state explains that a wholesaler is in the business of selling goods for resale (and it includes goods sold through outlets, warehouses, and distribution depots—inside or outside Delaware).

It also includes special rules on what is deemed wholesale, such as certain sales to government entities being treated as wholesale sales.

Wholesaler rate and exclusion

Delaware states that wholesalers pay gross receipts tax at 0.3983% (0.003983) on taxable gross receipts for selling tangible personal property, with the same $100,000 per month / $300,000 per quarter exemption structure referenced in the tax tip.

Why this matters for hybrid businesses

If you operate both retail and wholesale channels, you may need separate licensing and careful separation of receipts by activity.

Delaware’s guidance notes that separate exclusions are permitted when a taxpayer conducts more than one activity (such as retailing and wholesaling), but the structure is nuanced and depends on what Delaware recognizes as distinct activities.

From a Delaware sales tax rules perspective, the operational best practice is to structure your POS/accounting chart so you can produce clean Delaware-source receipts by activity code, with documentation for why a sale was retail vs. wholesale. This is especially important for distributors, B2B showrooms, and retailers with “trade” accounts.

A Critical Delaware Sales Tax Rule: You May Not Add a “Delaware Sales Tax” Line to Customer Receipts

Because Delaware has no Delaware sales tax and the state imposes license and gross receipts taxes on the seller, Delaware explicitly says these fees and taxes may not be passed on to the consumer.

This is one of the most important Delaware sales tax rules for point-of-sale configuration and customer-facing pricing. In many states, it’s normal to add sales tax at checkout as a separate line item.

In Delaware, doing that under a label like “Delaware sales tax” can create legal and reputational risk. It can also create customer complaints because shoppers expect tax-free checkout when shopping under Delaware sales tax rules.

What should retailers do instead?

Price transparently. Many retailers set shelf prices that already account for gross receipts tax as part of cost structure and margin.
Avoid “tax-like” line items. If you add a surcharge at checkout, make sure it’s reviewed carefully for compliance and consumer transparency. Calling it “Delaware sales tax” is inconsistent with Delaware’s rule.
Train staff and customer support. Employees should know how to explain: “Delaware has no sales tax,” without implying the business has no tax costs.
Audit marketplace settings. Some ecommerce platforms default to sales tax logic; confirm Delaware destination rules do not accidentally generate a Delaware sales tax charge.

A retailer that follows Delaware sales tax rules should be able to show that it does not charge customers a Delaware sales tax line and that it handles gross receipts tax internally as a business obligation.

Exemptions, Resale, and Certificates: How Delaware Sales Tax Rules Differ From Sales-Tax States

One of the biggest sources of confusion in Delaware sales tax rules is the concept of exemptions. In many states, you can accept resale certificates, exemption certificates, or tax-exempt documentation and then exempt the transaction from sales tax.

Delaware is different. Delaware states that because there are no state or local sales taxes, sales tax exemption certificates and reseller certificates are not applicable. Delaware also states that sales for resale are not exempt under Delaware’s license and gross receipts tax structure.

For retailers, this changes how you respond to customer requests like:

“Can you remove Delaware sales tax if I’m buying for resale?”
“I’m tax-exempt—can you treat this purchase as exempt?”
“Can you use my reseller certificate?”

Under Delaware sales tax rules, the “sales tax” part of those requests doesn’t apply. That doesn’t mean specialized exemptions never exist—Delaware notes there are limited exemptions from fees and taxes and directs businesses to consult tax tips for their business type.

The practical compliance lesson is: don’t import sales-tax-state procedures into Delaware without verifying they apply. Keep your documentation grounded in Delaware’s activity-based tax tips and the Division of Revenue’s rules.

Returns, Penalties, and Interest: How Delaware Enforces Gross Receipts Compliance

Delaware sales tax rules are not casual suggestions—Delaware enforces filing and payment through penalties and interest. Delaware’s gross receipts tax FAQ states that late-filed gross receipts tax returns are subject to a penalty of 5% per month, plus interest of 0.5% per month from the original due date until paid.

This is especially important because many retailers mistakenly assume:

“No Delaware sales tax means no monthly filing pressure.”
“I’ll catch up later once the business stabilizes.”
“If I owe only a little, it won’t matter.”

In reality, the filing obligation can exist even when the exemption reduces tax due. Also, once penalties and interest accumulate, a small compliance gap can turn into a bigger liability.

Delaware also provides tooling and guidance through its taxpayer portal environment and publishes due date schedules (including a 2026 due date table).

To stay safe under Delaware sales tax rules:

File on time even if tax due is minimal.
Keep your revenue classification clean and documented.
Reconcile POS totals, bank deposits, and gross receipts returns.
Track filing frequency changes after the first year “lookback.”
Treat notices as urgent—many enforcement problems escalate because businesses ignore mail.

Compliance isn’t only about paying; it’s about proving your method is consistent with Delaware’s definitions and activity guidance.

Industry-Specific Transaction Taxes in Delaware: Lodging and Short-Term Rentals (Common Retail Add-Ons)

Even though Delaware sales tax is 0%, Delaware does impose certain excise-style taxes in specific sectors. One of the most common is the lodging (hotel/motel/tourist home) tax, which matters for retailers that also operate accommodations, event venues with overnight stays, or mixed-use hospitality concepts.

Delaware law imposes an excise tax at the rate of 8% of the rent upon occupancy of a room in a hotel, motel, or tourist home within Delaware. Delaware’s published rate documentation also references this 8% lodging tax collected from the guest and remitted to the Division of Revenue.

This is an important nuance in Delaware sales tax rules: while general retail purchases do not carry Delaware sales tax, certain lodging transactions do involve a tax collected from the occupant.

Delaware’s guidance for short-term rentals also highlights how Delaware defines short-term rental categories and exclusions, which is relevant if your business rents property for short stays.

If your retail brand includes:

an onsite guest suite,
an inn + gift shop model,
seasonal cabins connected to a retail operation,
a short-term rental side business,

you should treat lodging tax compliance as a separate workstream from gross receipts tax. It has its own licensing and filing rhythm, and the “no Delaware sales tax” rule does not mean “no transaction tax” in every category.

Practical Recordkeeping Under Delaware Sales Tax Rules: What to Track Daily, Weekly, and Monthly

Delaware sales tax rules reward retailers who keep clean, auditable records. Because gross receipts tax is based on total receipts (with specific exclusions) and because deductions are generally not allowed for ordinary expenses, documentation quality is what protects you during questions, audits, and filing frequency changes.

A strong Delaware-ready recordkeeping system usually includes:

Daily controls

POS end-of-day summaries saved and backed up
Returns tracked separately from gross sales
Gift card issuance vs. redemption reports
Coupon and discount reporting (especially manufacturer offers)
Cash over/short logs for register variance

Weekly controls

Deposit reconciliation (bank deposits vs. POS receipts)
Marketplace payout reconciliation if you sell online
Category mapping checks (retail vs wholesale vs other licensed activities)

Monthly controls

Gross receipts roll-forward tied to your accounting ledger
Exclusion eligibility verification (e.g., how the $100,000 monthly exclusion is applied for the activity)
Filing calendar adherence (20th of following month for monthly filers; quarter timing for quarterly filers)

The Delaware sales tax rules “gotcha” is misclassification: mixing activities that carry different rates, incorrectly assuming multiple exclusions across locations, or treating “wholesale-like” sales as retail (or the opposite) without a consistent rule.

Delaware explicitly cautions about multiple exclusions and common ownership/controls, so your records should support how you aggregated or separated receipts. If you build this discipline early, Delaware compliance becomes routine rather than stressful.

Ecommerce and Cross-Border Selling: How Delaware Sales Tax Rules Affect Online Retailers

Online sellers often ask about Delaware sales tax because customers may ship to Delaware addresses or because the business is incorporated in Delaware. The key Delaware sales tax rule remains: there is no Delaware sales tax to collect at checkout for typical retail transactions.

However, ecommerce businesses still need to think about Delaware compliance in two major ways:

1) “Doing business” vs. “incorporated in Delaware”

Being legally formed in Delaware does not automatically mean you have Delaware gross receipts tax in every scenario, but Delaware’s compliance obligations are tied to conducting a trade or business in Delaware and to business licensing requirements.

Delaware’s registration guidance emphasizes using One Stop and obtaining a Delaware business license when conducting business in the state.

For ecommerce operators, the practical question becomes: do you have Delaware locations, Delaware employees, Delaware facilities, Delaware storefronts, or other Delaware operational footprint that makes you clearly “doing business” in Delaware? If yes, Delaware business licensing and gross receipts rules can apply even though Delaware sales tax is 0%.

2) Avoid accidental Delaware sales tax charges in platform settings

Many shopping carts and tax engines are designed around sales tax states. If you enable automated tax without carefully reviewing Delaware rules, you can end up charging customers a Delaware sales tax line that Delaware says you may not pass on.

Ecommerce best practices for Delaware sales tax rules include:

Confirm destination rules for Delaware are set to “no sales tax.”
Audit invoices, receipts, and checkout summaries for “tax” labels.
Map Delaware gross receipts reporting separately from other states’ sales tax liabilities if you sell nationally.
Maintain clean records for Delaware-source receipts where applicable.

Delaware is simple for checkout tax, but it’s not “zero compliance.” Online retailers should treat Delaware as “no sales tax, yes licensing and gross receipts structure.”

Future Outlook: What Retailers Should Watch Next in Delaware Sales Tax Rules (2026–2028)

Retailers like Delaware because “no Delaware sales tax” supports strong consumer psychology and border shopping. Delaware also has a long-standing tax structure built around business licensing and gross receipts tax, which is deeply embedded in how the state funds services.

Delaware’s own official guidance continues to emphasize gross receipts tax as a seller-imposed tax with rates by activity.

That said, “future predictions” should be treated carefully. There is no single official announcement that Delaware will adopt a broad retail sales tax. Still, retailers should monitor a few realistic pressure points that could shape Delaware sales tax rules over time:

Rate adjustments by activity code: Even if Delaware keeps the Delaware sales tax rate at 0%, gross receipts rates can be adjusted legislatively or administratively across categories. Delaware publishes rate lists and activity codes, which can be updated.
More targeted excise-style taxes: Lodging tax already exists at 8%, and similar targeted taxes (or expanded definitions like short-term lodging categories) can grow as tourism and housing policy evolve.
Compliance modernization: Delaware has been pushing online portals and clearer due date schedules (including year-specific due date tables). Expect continued movement toward digital-first filing, stronger matching, and faster enforcement cycles.
Interstate ecommerce friction: Because most sales-tax states have economic nexus rules post-Wayfair, retailers selling nationally will continue to face complex multi-state tax compliance even if Delaware sales tax rules are simpler at checkout. (Delaware is often a “calm” exception, but your overall tax stack won’t be.)

The safest “future-proof” approach is to build your retail finance system so Delaware is handled correctly today (license + gross receipts), while your broader tax engine handles other states’ sales tax complexity.

FAQs

Q 1: Does Delaware have sales tax for retail stores, online shops, or pop-up vendors?

Answer: No—Delaware sales tax is 0%, and Delaware states there are no state or local sales taxes. That means typical retail transactions in Delaware do not require charging a Delaware sales tax percentage at checkout.

However, Delaware sales tax rules still require most retailers to focus on the compliance tools Delaware actually uses: business licensing and gross receipts tax. Delaware explains that it imposes license and gross receipts taxes on the sale of most goods and services, and those charges are imposed on the seller and may not be passed on to the consumer.

This applies broadly across retail formats. A storefront retailer should treat Delaware business licensing as a start-up prerequisite. A pop-up or event vendor should treat Delaware licensing and activity classification as essential before selling.

An online seller should ensure the ecommerce platform does not accidentally compute and charge Delaware sales tax, and should evaluate whether the business is “doing business” in Delaware in a way that triggers licensing and gross receipts reporting.

So, the best answer is: there is no Delaware sales tax to collect, but Delaware sales tax rules still require compliance—just through different mechanisms than sales-tax states.

Q 2: What is Delaware gross receipts tax, and how is it different from Delaware sales tax?

Answer: Delaware gross receipts tax is a tax on the total gross revenues of a business, regardless of source, and Delaware emphasizes it is levied on the seller rather than the consumer. This is why people sometimes casually call it “Delaware sales tax,” even though Delaware sales tax itself does not exist.

The structural difference is operationally huge. A sales tax is usually charged to customers as a separate line item and held as a liability until remitted.

Under Delaware sales tax rules, gross receipts tax is generally a cost of doing business based on gross receipts, not profit, and it is not a pass-through “customer tax.” Delaware explicitly states these fees and taxes may not be passed on to the consumer.

It also differs in “tax base.” Delaware’s guidance for general retailers describes gross receipts broadly, including many forms of consideration (credit cards, gift certificates, trade-ins, and more), and it notes receipts generally may not be reduced by ordinary business expenses.

So when retailers ask about Delaware sales tax rules, the practical answer is: learn gross receipts tax rules, because that is the Delaware system that functions most like a transaction tax.

Q 3: Can a retailer show a “Delaware sales tax” line on receipts to recover gross receipts tax?

Answer: Delaware’s official guidance says no. Delaware explains that there are no state or local Delaware sales tax charges and that Delaware imposes license and gross receipt taxes on the sale of most goods and services, imposed on the seller, and they may not be passed on to the consumer.

That means adding a line item labeled “Delaware sales tax” is inconsistent with Delaware sales tax rules. Even using the term “gross receipts tax” as a separate checkout surcharge can be risky if it functions as a customer pass-through of a seller-imposed tax.

Retailers that want to remain compliant typically do one of the following:

Adjust pricing strategy so the business absorbs gross receipts tax as part of operating costs.
Improve margin discipline (better buying, shrink reduction, pricing optimization) rather than adding checkout fees.
Use clear, lawful non-tax fees only when justified (and reviewed carefully), but avoid labeling them like a tax.

If you want to protect your business reputation and reduce consumer complaints, treat “no Delaware sales tax” as part of your brand promise—and handle gross receipts tax internally.

Q 4: What gross receipts tax rate applies to general retailers, and is there an exemption?

Answer: For general retailers selling tangible personal property, Delaware’s tax tip guidance states the gross receipts tax rate is 0.7468% (0.007468) on taxable gross receipts. Delaware also provides an important exemption: the first $100,000 per month (or $300,000 per quarter) of gross receipts is exempt for that activity.

This exemption is one reason Delaware sales tax rules can be favorable to smaller retailers while still requiring proper licensing and filing. Many new or seasonal businesses may fall within the exclusion for some periods, but they should still track receipts carefully and file correctly.

Delaware also warns businesses about how exclusions work across locations and ownership structures, indicating that you generally get only one exclusion per activity even if you operate multiple locations under common ownership/direction and control.

So the “rate” question is never just a rate. Under Delaware sales tax rules, your real obligation depends on:

your activity classification (retail vs wholesale vs other),
your Delaware-source receipts for the filing period,
and your correct application of the monthly/quarterly exclusion.

Q 5: When are gross receipts tax returns due, and what happens if you file late?

Answer: Delaware’s guidance indicates monthly filers generally have returns due the 20th day of the following month, and quarterly filers generally have returns due the last day of the first month after the end of the quarter. Delaware also publishes official due date tables (including a 2026 schedule).

If you file late, Delaware’s gross receipts tax FAQ states that late-filed returns are subject to a penalty of 5% per month, plus interest of 0.5% per month from the original due date until paid.

This penalty structure is why Delaware sales tax rules reward calendar discipline. Even if your business expects to be covered by the $100,000 monthly exclusion in a period, late filing can still create administrative headaches and potential exposure.

Additionally, filing frequency can change after Delaware’s “lookback” process, so businesses should watch notices and portal updates closely.

The practical retail move is simple: treat gross receipts filings like payroll—non-negotiable, scheduled, and documented.

Q 6: If Delaware has no sales tax, why is there an 8% tax on hotels and tourist lodging?

Answer: Delaware sales tax rules often get confused with Delaware’s targeted excise taxes. Delaware law imposes an excise tax of 8% of the rent on occupancy of rooms in hotels, motels, and tourist homes within Delaware. This is separate from the “no Delaware sales tax” rule for general retail purchases.

So a shopper can buy goods in Delaware without paying Delaware sales tax, but someone paying for lodging may see an 8% lodging-related tax. Delaware’s published rate documentation also references this 8% lodging tax being collected from the guest and remitted to the Division of Revenue.

This matters for retailers who expand into hospitality or mixed-use models. If you operate lodging, you must treat the lodging tax rules as a distinct compliance category, including licensing and filing behavior that can differ from general retail gross receipts filings.

Delaware also provides FAQs and definitions for short-term rental categories, which can matter if you rent property for short stays.

In other words: Delaware sales tax is still 0%, but Delaware does impose certain transaction taxes in specific industries—lodging is the most common example retailers run into.

Conclusion

The most visible part of Delaware sales tax rules is the easiest: customers don’t pay Delaware sales tax at checkout. Delaware has no state or local sales taxes, and sales-tax concepts like resale certificates are not part of the Delaware system.

But the behind-the-scenes reality is what retailers must master to stay compliant and profitable. Delaware replaces Delaware sales tax with business licenses and gross receipts tax imposed on the seller, and those costs generally may not be passed on to the consumer.

Delaware provides specific retail guidance on tax rates, exclusions like the $100,000 monthly threshold for many retail activities, and filing rules that can change after a first-year lookback.