Delaware resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Delaware: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Delaware quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- No state sales tax[1]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
According to the source cited, Delaware has no state sales tax and lists no state sales tax permit or resale certificate. Local taxes and rules can differ. Ask the state or local tax agency or a qualified tax professional about a specific situation.[1]
What the state says about buying inventory for resale
Other points the sources mention
- Delaware does not impose a state sales tax. It taxes the gross receipts of most businesses instead.[1]
- The Division of Revenue says any person or entity conducting a trade or business in Delaware must get a Delaware business license, including entities located in Delaware that conduct their business outside the state.[1]
- Most Delaware business licenses are good for one year and expire each December 31. After the first year, a business may opt for a three-year license.[1]
- The Division of Revenue says a Delaware business license cannot be transferred to a new owner, and that a change of legal entity requires a new license.[1]
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Does Delaware have a sales tax?
No. The Division of Revenue says Delaware does not impose a state sales tax, but it does impose a tax on the gross receipts of most businesses. The gross receipts tax rate depends on business activity and ranges from .0945% to 1.9914%.[1]
Do I need a business license to resell items in Delaware?
The Division of Revenue says any person or entity conducting a trade or business in Delaware must obtain a Delaware business license. It also points to its Nexus Questionnaire for questions about substantial presence in Delaware, and lists online registration through the One Stop Business Licensing and Registration Service.[1]
How long does it take to get a Delaware business license?
The Division of Revenue says most businesses receive their license within a month of registering. A temporary license can be printed at the end of online registration, and permanent licenses are generally sent within 10 working days.[1]
When does a Delaware business license expire?
Generally, most Delaware business licenses are good for one year and expire each December 31. Three-year licenses expire on December 31 of the third year, and a business may renew online.[1]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Delaware Division of Revenue, Business Licenses FAQs, revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/