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

Delaware has no statewide general sales tax, so it publishes no economic nexus dollar threshold. New Jersey publishes a $100,000 threshold as of 2026-06-08. Local or special taxes can still apply in Delaware; check the official source.

Do both New Jersey and Delaware have marketplace facilitator laws?

Not both. New Jersey has a marketplace facilitator law; Delaware does not have one recorded in our current data as of 2026-06-08. Confirm against the official state source before relying on facilitator collection.

Which has the lower sales tax rate, New Jersey or Delaware?

Delaware has the lower combined state and local sales tax rate at 0.00%, compared with 6.63% in New Jersey. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-08.

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

It depends on where you cross each state's economic nexus threshold (or have physical presence there). New Jersey's published threshold is $100,000 or 200 transactions, and Delaware's is not applicable (no statewide sales tax). 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 2026-06-08.

When did economic nexus take effect in New Jersey and Delaware?

New Jersey's economic nexus rule took effect on 2018-11-01, and Delaware's effective date is pending verification. 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.

New Jersey vs Delaware Sales Tax Nexus — Comparison 2026

Updated 2026-06-08

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

Metric	New Jersey	Delaware
Economic nexus threshold	$100,000	No state sales tax
Transaction threshold	200	None
State rate	6.63%	0.00%
Avg. local rate	n/a	n/a
Combined state + local	6.63%	0.00%
Marketplace facilitator	Yes	No
Effective since	2018-11-01	n/a

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in New Jersey 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 6.63%.

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

New Jersey — nexus note

New Jersey sales tax nexus and economic nexus threshold: since November 1, 2018, remote sellers must register, collect, and remit New Jersey Sales Tax when current- or prior-calendar-year gross revenue from sales of tangible personal property, specified digital products, or taxable services delivered into New Jersey exceeds $100,000 OR those sales reach 200 or more separate transactions. New Jersey includes nontaxable retail sales of tangible personal property and specified digital products in the $100,000 gross-revenue test, but remote sellers making only resale sales or only nontaxable retail sales are not required to register on that basis. Marketplace facilitators collect New Jersey Sales Tax on marketplace transactions regardless of whether the marketplace seller is above or below the threshold; an over-threshold marketplace-only seller may register and request non-reporting status. New Jersey Division of Taxation source data last retrieved 2026-06-08.

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.

What to do next

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

New Jersey overview →Delaware overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, New Jersey or Delaware?: Delaware has no statewide general sales tax, so it publishes no economic nexus dollar threshold. New Jersey publishes a $100,000 threshold as of 2026-06-08. Local or special taxes can still apply in Delaware; check the official source.
Do both New Jersey and Delaware have marketplace facilitator laws?: Not both. New Jersey has a marketplace facilitator law; Delaware does not have one recorded in our current data as of 2026-06-08. Confirm against the official state source before relying on facilitator collection.
Which has the lower sales tax rate, New Jersey or Delaware?: Delaware has the lower combined state and local sales tax rate at 0.00%, compared with 6.63% in New Jersey. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-08.
Do I need to register for sales tax in both New Jersey and Delaware?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). New Jersey's published threshold is $100,000 or 200 transactions, and Delaware's is not applicable (no statewide sales tax). 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 2026-06-08.
When did economic nexus take effect in New Jersey and Delaware?: New Jersey's economic nexus rule took effect on 2018-11-01, and Delaware's effective date is pending verification. 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: New Jersey 2026-06-08 · Delaware 2026-04-27

New Jersey: https://www.state.nj.us/treasury/taxation/
New Jersey: https://www.nj.gov/treasury/taxation/remotesellers.shtml
New Jersey: https://www.nj.gov/treasury/taxation/remotesellersfaq.shtml
New Jersey: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
New Jersey: https://taxfoundation.org/data/all/state/sales-tax-rates/
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