Who collects Delaware sales tax on dropshipped orders?

Nobody. Delaware imposes no general sales tax in 2026, so neither you as the retailer nor your supplier collects tax on an order delivered to a Delaware customer. You still owe sales tax in states that do impose one, so test each destination state against its own threshold rather than against Delaware's.

Will my dropshipper charge me Delaware sales tax on the wholesale?

Not on the Delaware leg — there is no Delaware sales tax for a supplier to charge, so no DE resale certificate is needed to avoid it. Wholesale invoices for shipments into other states are a different matter: get resale certificates for every state where your dropshipper has nexus.

Does dropshipping trigger economic nexus in Delaware?

No. Delaware has no general sales tax and therefore no economic nexus threshold, so Delaware-destination retail revenue creates no collection duty however fulfilment is arranged. The same revenue counts toward nothing in other states either — each state tests only its own deliveries.

Can I use an out-of-state resale certificate for a dropshipper in Delaware?

You will not need one for Delaware itself, since there is no Delaware sales tax for a supplier to charge on the wholesale invoice. Where it matters, most states accept the Streamlined (SST form F0003) or MTC multijurisdiction certificate, but California, Florida, Hawaii, Illinois, Maryland, and Massachusetts reject an out-of-state certificate from the true retailer in a drop shipment. Verified 2026-06-27.

Delaware Dropshipping Sales Tax Guide — 2026

Updated 2026-07-20

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-07-20.

Guide content last reviewed: 2026-07-20

Delaware has no general sales tax

Delaware does not levy a general state or local sales tax, so drop-shipped orders delivered into Delaware carries no sales-tax registration, collection, or filing obligation — there is no economic nexus threshold to cross and no rate to charge.

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 still deserves a look in Delaware

Sales-tax-free does not mean tax-free. Several no-sales-tax states impose other business-level taxes on in-state activity — confirm what applies to you with the Delaware revenue agency.
Shipping from Delaware changes nothing about your duties elsewhere. Sales delivered into other states are tested against those states’ thresholds, not Delaware’s absence of one — start with the nexus calculator to see where you owe.
Storing inventory in Delaware (a 3PL, an FBA centre, your own warehouse) creates no DE sales-tax duty, because there is no DE sales tax to collect.

Delaware nexus note

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.

Dropshipping sales tax in other states

Compare Delaware's dropshipping rules with nearby and similar states' dropshipping sales tax guides:

Frequently asked questions

Who collects Delaware sales tax on dropshipped orders?: Nobody. Delaware imposes no general sales tax in 2026, so neither you as the retailer nor your supplier collects tax on an order delivered to a Delaware customer. You still owe sales tax in states that do impose one, so test each destination state against its own threshold rather than against Delaware's.
Will my dropshipper charge me Delaware sales tax on the wholesale?: Not on the Delaware leg — there is no Delaware sales tax for a supplier to charge, so no DE resale certificate is needed to avoid it. Wholesale invoices for shipments into other states are a different matter: get resale certificates for every state where your dropshipper has nexus.
Does dropshipping trigger economic nexus in Delaware?: No. Delaware has no general sales tax and therefore no economic nexus threshold, so Delaware-destination retail revenue creates no collection duty however fulfilment is arranged. The same revenue counts toward nothing in other states either — each state tests only its own deliveries.
Can I use an out-of-state resale certificate for a dropshipper in Delaware?: You will not need one for Delaware itself, since there is no Delaware sales tax for a supplier to charge on the wholesale invoice. Where it matters, most states accept the Streamlined (SST form F0003) or MTC multijurisdiction certificate, but California, Florida, Hawaii, Illinois, Maryland, and Massachusetts reject an out-of-state certificate from the true retailer in a drop shipment. Verified 2026-06-27.

Sources

date_retrieved: 2026-06-20