Delaware

Sales Tax Rules

None

State Rate

N/A

Max Combined

Exempt

SaaS

N/A

Nexus Threshold

Full Tax Details

State Sales Tax RateNo Sales Tax

Max Combined RateN/A

Economic Nexus (Sales)N/A

Economic Nexus (Transactions)N/A

SaaS TaxableNo

Digital Goods TaxableNo

Groceries ExemptYes

Clothing ExemptYes

Filing FrequencyN/A

Online FilingNot Available

SaaS Tax Details

No state sales tax; Gross Receipts Tax applies to business revenue.

Official Source

Delaware Department of Revenue

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.