Delaware Sales Tax Exemptions #

Delaware does not have a state sales tax system. Instead, Delaware imposes license and gross receipt taxes on the seller or service provider, which cannot be passed on to the consumer. Therefore, sales tax exemption certificates are not applicable in Delaware.

Notes: #

• No state or local sales taxes exist in Delaware
• No sales tax exemption certificates or resale certificates are needed
• Delaware imposes license and gross receipt taxes on sellers instead
• Sales for resale are not exempt from these gross receipt taxes
• Delaware does allow the use of the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate for certain limited purposes

The Delaware Division of Revenue website notes that there are a limited number of exemptions from license and gross receipt taxes, but these apply to the business entities themselves rather than to specific transactions.