The Delaware (DE) state sales tax rate is currently 0.0%.

Delaware does impose a “…gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.”

Delaware was listed in Kiplinger’s 2011 10 tax-friendly states for retirees. One main benefit noted by Kiplinger was no state sales tax. Not all states with no sales tax were included in the list because of income taxes and property taxes.

Amazon.com owns and operates fulfillment centers in Delaware.

Companies doing business in Delaware must register online at Delaware’s One Stop Business Registration and Licensing Portal.

How to Register

Companies doing business in Delaware must register online at Delaware’s One Stop Business Registration and Licensing Portal.

How to File and Pay

Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.

The type of business activity additionally determines whether gross receipts tax is remitted monthly or quarterly. For more information go here,

Deadlines

Depending on the type of business activity, gross receipt taxes must be remitted either monthly or quarterly.

Delaware Division of Revenue