How does Amazon FBA sales tax work in Delaware in 2026?

For 2026, Delaware's marketplace facilitator treatment for Amazon is pending verification. If Delaware has not adopted MF rules, you collect Delaware sales tax yourself on all FBA-fulfilled orders once you cross Delaware's economic nexus rules in Delaware-destination revenue.

Does Amazon FBA inventory in Delaware create physical nexus?

Yes — Amazon storing your FBA inventory in a Delaware fulfillment center generally creates physical nexus regardless of sales volume. Pull your Amazon Inventory Event Detail report and look for DE fulfillment-center activity; if present, Delaware typically expects registration even when Amazon already collects sales tax on the facilitated orders.

Does Amazon collect Delaware sales tax on my FBA orders?

Delaware marketplace facilitator status is pending verification.

Do I still need to register in Delaware as an FBA seller?

If Amazon stores your FBA inventory in Delaware, you may have physical nexus and need to register for informational filing. Check your Amazon inventory reports for DE distribution.

What about direct-to-consumer sales outside Amazon?

Those are your responsibility. If your Shopify store or website sells into Delaware above Delaware's economic nexus rules, you register independently.

Delaware Amazon FBA Sales Tax Guide — 2026

Updated 2026-04-27

Amazon FBA and sales tax in Delaware

Amazon is a marketplace facilitator in Delaware, which means Amazon calculates, collects, and remits sales tax on your FBA and MFN sales to Delaware buyers. You don't collect tax on those transactions yourself.

However, if Amazon stores your FBA inventory in a Delaware warehouse, you may have physical nexus — independent of the economic threshold. Some states will ask you to register anyway for information reporting.

When you still need to file in Delaware

You sell direct-to-consumer from your own store outside Amazon (Shopify, your website) into Delaware.
You have inventory stored in a Delaware FBA center (check your Amazon Seller Central inventory reports by state).
You sell wholesale, dropship, or run retail trade shows in Delaware.
State requires an information return even for marketplace-only sales (rules vary).

Common Amazon-seller mistakes in Delaware

Assuming marketplace facilitator status covers everything — if Amazon stored your inventory in Delaware, some states still want a registration on file.
Double-collecting when you sell the same SKU via Amazon AND your own Shopify store. Amazon collects; Shopify collects. Both remit. The buyer pays tax twice. Audit your setup.
Reporting marketplace-facilitated sales on your Delaware sales tax return as taxable when they should be reported as marketplace-facilitated (non-taxable for you). State form boxes vary.

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

Read the full Delaware overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

How does Amazon FBA sales tax work in Delaware in 2026?: For 2026, Delaware's marketplace facilitator treatment for Amazon is pending verification. If Delaware has not adopted MF rules, you collect Delaware sales tax yourself on all FBA-fulfilled orders once you cross Delaware's economic nexus rules in Delaware-destination revenue.
Does Amazon FBA inventory in Delaware create physical nexus?: Yes — Amazon storing your FBA inventory in a Delaware fulfillment center generally creates physical nexus regardless of sales volume. Pull your Amazon Inventory Event Detail report and look for DE fulfillment-center activity; if present, Delaware typically expects registration even when Amazon already collects sales tax on the facilitated orders.
Does Amazon collect Delaware sales tax on my FBA orders?: Delaware marketplace facilitator status is pending verification.
Do I still need to register in Delaware as an FBA seller?: If Amazon stores your FBA inventory in Delaware, you may have physical nexus and need to register for informational filing. Check your Amazon inventory reports for DE distribution.
What about direct-to-consumer sales outside Amazon?: Those are your responsibility. If your Shopify store or website sells into Delaware above Delaware's economic nexus rules, you register independently.

Sources

date_retrieved: 2026-04-27