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.

Avalara Sales and Use Tax Products for Delaware

AvaTax – AvaTax is a powerful, online sales tax compliance solution that provides all businesses with a level of sales tax automation that until now has been available only to Fortune 500 companies. AvaTax’s transaction-based service model and seamless integration into business applications gives you rapid access to all jurisdiction assignments and real-time sales tax calculations. Cutting-edge technologies and superior processing logic can manage even the most complicated tax issues, such as situs, nexus, tax tiers, tax holidays, exemptions, certificate management and product taxability rules.

TrustFile - Avalara TrustFile provides detailed sales tax reporting for online sellers. Allowing businesses to know exactly where, when and how much to file. Ecommerce business owners can use TrustFile to determine whether or not they are collecting the right amount of sales tax in each individual state, and then store a record of their sales tax history securely in the cloud for free.

Delaware Division of Revenue