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

Delaware has no statewide general sales tax, so it publishes no economic nexus dollar threshold. Pennsylvania publishes a $100,000 threshold as of 2026-05-30. Local or special taxes can still apply in Delaware; check the official source.

Do both Pennsylvania and Delaware have marketplace facilitator laws?

Not both. Pennsylvania has a marketplace facilitator law; Delaware does not have one recorded in our current data as of 2026-05-30. Confirm against the official state source before relying on facilitator collection.

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

Delaware has the lower combined state and local sales tax rate at 0.00%, compared with 6.34% in Pennsylvania. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-30.

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

It depends on where you cross each state's economic nexus threshold (or have physical presence there). Pennsylvania's published threshold is $100,000, 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 2026-05-30.

When did economic nexus take effect in Pennsylvania and Delaware?

Pennsylvania's economic nexus rule took effect on 2019-07-01, 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.

Pennsylvania vs Delaware Sales Tax Nexus — Comparison 2026

Updated 2026-05-30

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

Metric	Pennsylvania	Delaware
Economic nexus threshold	$100,000	No state sales tax
Transaction threshold	None	None
State rate	6.00%	0.00%
Avg. local rate	0.34%	n/a
Combined state + local	6.34%	0.00%
Marketplace facilitator	Yes	No
Effective since	2019-07-01	n/a

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in Pennsylvania 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 6.34%.

Neither state has a transaction-count trigger — only the dollar threshold matters.

Pennsylvania — nexus note

Pennsylvania sales tax nexus and economic nexus threshold: more than $100,000 in annual Pennsylvania gross sales, measured by calendar year, creates economic presence for remote sellers and marketplace facilitators (eff. 2019-07-01 under Act 13 of 2019 and Sales and Use Tax Bulletin 2019-01). Pennsylvania uses a sales-only threshold -- no transaction-count test. Gross sales include taxable and nontaxable sales across channels. A marketplace facilitator with no Pennsylvania physical presence counts both facilitated and direct Pennsylvania sales; a marketplace seller counts direct sales plus marketplace sales only when the facilitator does not collect Pennsylvania sales tax on its behalf. After the first collection year, Pennsylvania measures prior calendar-year sales and starts the annual collection period in the second quarter. The state rate is 6%, with local add-ons in Allegheny County (+1%) and Philadelphia (+2%). Pennsylvania 2026 sales/use tax filing calendars list monthly, quarterly, semi-annual, and monthly-with-prepayment filer tracks; returns are due even when no taxable transactions occur in the period. Sellers without physical presence can use a Pennsylvania-certified service provider for registration, filing, collection, and remittance support. Pennsylvania DOR source data last retrieved 2026-05-30.

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 Pennsylvania and Delaware you've already triggered. Then read each state's full guide:

Pennsylvania overview →Delaware overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Pennsylvania or Delaware?: Delaware has no statewide general sales tax, so it publishes no economic nexus dollar threshold. Pennsylvania publishes a $100,000 threshold as of 2026-05-30. Local or special taxes can still apply in Delaware; check the official source.
Do both Pennsylvania and Delaware have marketplace facilitator laws?: Not both. Pennsylvania has a marketplace facilitator law; Delaware does not have one recorded in our current data as of 2026-05-30. Confirm against the official state source before relying on facilitator collection.
Which has the lower sales tax rate, Pennsylvania or Delaware?: Delaware has the lower combined state and local sales tax rate at 0.00%, compared with 6.34% in Pennsylvania. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-30.
Do I need to register for sales tax in both Pennsylvania and Delaware?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). Pennsylvania's published threshold is $100,000, 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 2026-05-30.
When did economic nexus take effect in Pennsylvania and Delaware?: Pennsylvania's economic nexus rule took effect on 2019-07-01, 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: Pennsylvania 2026-05-30 · Delaware 2026-04-27