Which state has the lower sales tax nexus threshold, Delaware or Maryland?

Delaware has no statewide general sales tax, so it publishes no economic nexus dollar threshold. Maryland publishes a $100,000 threshold as of 2026-05-08. Local or special taxes can still apply in Delaware; check the official source.

Do both Delaware and Maryland have marketplace facilitator laws?

Not both. Maryland has a marketplace facilitator law; Delaware does not have one recorded in our current data as of 2026-05-08. Confirm against the official state source before relying on facilitator collection.

Which has the lower sales tax rate, Delaware or Maryland?

Delaware has the lower combined state and local sales tax rate at 0.00%, compared with 6.00% in Maryland. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-08.

Do I need to register for sales tax in both Delaware and Maryland?

It depends on where you cross each state's economic nexus threshold (or have physical presence there). Delaware's published threshold is not applicable (no statewide sales tax), and Maryland's is $100,000 or 200 transactions. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-05-08.

When did economic nexus take effect in Delaware and Maryland?

Delaware's economic nexus rule effective date is pending verification, and Maryland's took effect on 2018-10-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Delaware vs Maryland Sales Tax Nexus — Comparison 2026

Updated 2026-05-08

Compare economic nexus thresholds, state and local rates, and filing rules in Delaware and Maryland.

Metric	Delaware	Maryland
Economic nexus threshold	No state sales tax	$100,000
Transaction threshold	None	200
State rate	0.00%	6.00%
Avg. local rate	n/a	n/a
Combined state + local	0.00%	6.00%
Marketplace facilitator	No	Yes
Effective since	n/a	2018-10-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in Maryland because of its $100,000 threshold. If you cross that first, you register there first.

On rate: Delaware is friendlier for customers with a combined state + local rate of 0.00% vs 6.00%.

Maryland also adds a 200-transaction trigger that Delaware doesn't have.

Delaware — nexus note

Delaware has no state or local sales tax. Sellers do not need to register, collect, or remit sales tax on transactions delivered to Delaware customers. However, Delaware does impose a gross receipts tax on in-state business activity.

Maryland — nexus note

Economic nexus in Maryland triggers when remote sellers exceed $100,000 in gross sales OR 200 or more separate transactions into Maryland in the current or preceding calendar year — whichever is met first.

What to do next

Use the nexus calculator to check exactly which of Delaware and Maryland you've already triggered. Then read each state's full guide:

Delaware overview →Maryland overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Delaware or Maryland?: Delaware has no statewide general sales tax, so it publishes no economic nexus dollar threshold. Maryland publishes a $100,000 threshold as of 2026-05-08. Local or special taxes can still apply in Delaware; check the official source.
Do both Delaware and Maryland have marketplace facilitator laws?: Not both. Maryland has a marketplace facilitator law; Delaware does not have one recorded in our current data as of 2026-05-08. Confirm against the official state source before relying on facilitator collection.
Which has the lower sales tax rate, Delaware or Maryland?: Delaware has the lower combined state and local sales tax rate at 0.00%, compared with 6.00% in Maryland. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-08.
Do I need to register for sales tax in both Delaware and Maryland?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). Delaware's published threshold is not applicable (no statewide sales tax), and Maryland's is $100,000 or 200 transactions. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-05-08.
When did economic nexus take effect in Delaware and Maryland?: Delaware's economic nexus rule effective date is pending verification, and Maryland's took effect on 2018-10-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Sources

date_retrieved: Delaware 2026-04-27 · Maryland 2026-05-08

Delaware: https://revenue.delaware.gov/
Delaware: https://revenue.delaware.gov/business-tax-forms/gross-receipts-tax/
Delaware: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Maryland: https://www.marylandtaxes.gov/
Maryland: https://www.marylandtaxes.gov/business/sales-use/index.php
Maryland: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Maryland: https://taxfoundation.org/data/all/state/sales-tax-rates/