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Delaware

Sales Tax Rules

None
State Rate
N/A
Max Combined
Exempt
SaaS
N/A
Nexus Threshold

Delaware has no state sales tax, making it one of only five states without a statewide sales tax. This does not necessarily mean all purchases are tax-free — some local jurisdictions may impose their own sales taxes. Businesses selling into Delaware should still verify local requirements and economic nexus rules.

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.

How Delaware Compares to Neighboring States

StateState RateMax CombinedSaaSGroceries
Delaware ★NoneN/AExemptExempt
Maryland6%6%TaxableExempt
New Jersey6.625%6.625%ExemptExempt
Pennsylvania6%8%TaxableExempt

Frequently Asked Questions — Delaware Sales Tax

What is the sales tax rate in Delaware?

Delaware has no state sales tax. However, some local jurisdictions may impose their own taxes, so verify rates at the local level for your specific location.

What is the economic nexus threshold in Delaware?

Delaware does not have a standard economic nexus threshold. Contact the Delaware Department of Revenue for current nexus rules.

Is SaaS taxable in Delaware?

No. SaaS products are generally exempt from sales tax in Delaware. No state sales tax; Gross Receipts Tax applies to business revenue.

Are groceries taxed in Delaware?

Groceries are generally exempt from sales tax in Delaware. N/A

Are digital goods taxable in Delaware?

Digital goods are generally exempt from sales tax in Delaware. However, tax law in this area evolves quickly — verify current rules with the Delaware Department of Revenue.

Are clothing items exempt from sales tax in Delaware?

Yes. Clothing is generally exempt from sales tax in Delaware, which can provide meaningful savings for residents on everyday purchases.

How often do I need to file sales tax in Delaware?

Delaware requires sales tax filing on a N/A. Check with the Department of Revenue for available filing methods.

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Official Source

Delaware Department of Revenue

View Official Site →

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