What is Delaware's e-commerce sales tax in 2026?

Delaware's 2026 e-commerce sales tax: out-of-state sellers collect once they cross Delaware's economic nexus rules in Delaware-destination revenue. Charge the 0.00% state rate plus any applicable local rate at the buyer's ship-to address.

Do I collect sales tax on every Delaware order?

You collect Delaware sales tax once you cross the economic nexus threshold (Delaware's economic nexus rules). Below threshold, you don't need to collect unless you have physical nexus (office, employees, inventory in Delaware).

What rate do I charge for Delaware e-commerce sales?

0.00% state rate, plus any applicable local rate at the customer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable DE in tax settings.

Do I need to collect sales tax on shipping in Delaware?

It depends on state-specific rules. Many states tax shipping when the product is taxable; some states exempt shipping if separately stated. Check Delaware's specific policy or use a tax service that encodes the rule.

Delaware E-commerce Sales Tax Nexus Guide — 2026

Updated 2026-04-27

E-commerce sales tax basics in Delaware

For a direct-to-consumer store (Shopify, WooCommerce, BigCommerce, or custom) shipping to Delaware buyers, the economic nexus trigger is the state's economic nexus rules (pending data verification) in DE-destination revenue. Crossing that bar obligates registration, collection, and periodic filing.

Once registered, charge 0.00% state tax on most tangible personal property. Digital products, subscriptions, and professional services have different treatment — see the Delaware SaaS page if you sell software or digital goods.

Registration + collection checklist

Register with the Delaware Department of Revenue for a sales tax permit.
Configure your cart platform to collect tax at the destination rate. Enable DE in your tax settings.
Charge the combined state + local rate at the customer's delivery address (most states source to ship-to, not ship-from).
File returns on the cadence your DOR assigns (monthly, quarterly, or annually).
Track your Delaware-sourced revenue monthly so you know when you're approaching or below threshold for the next period.

Common mistakes e-commerce sellers make in Delaware

Using origin-based rates (your HQ state's rate) instead of destination rates. Delaware sources to the buyer's ship-to address — charge the DE rate, not your home state's.
Counting marketplace sales toward the Delaware threshold. Amazon, Etsy, and eBay sales are usually excluded in Delaware; check the specific rule before adding them to your nexus-tracking spreadsheet.
Waiting until year-end to register. If you cross the threshold mid-year, you must begin collecting on sales made after the threshold-crossing date — back-tax exposure grows until you register.
Forgetting to file zero returns once registered. Missing filings trigger penalties even when you owe no tax.

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

What is Delaware's e-commerce sales tax in 2026?: Delaware's 2026 e-commerce sales tax: out-of-state sellers collect once they cross Delaware's economic nexus rules in Delaware-destination revenue. Charge the 0.00% state rate plus any applicable local rate at the buyer's ship-to address.
Do I collect sales tax on every Delaware order?: You collect Delaware sales tax once you cross the economic nexus threshold (Delaware's economic nexus rules). Below threshold, you don't need to collect unless you have physical nexus (office, employees, inventory in Delaware).
What rate do I charge for Delaware e-commerce sales?: 0.00% state rate, plus any applicable local rate at the customer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable DE in tax settings.
Do I need to collect sales tax on shipping in Delaware?: It depends on state-specific rules. Many states tax shipping when the product is taxable; some states exempt shipping if separately stated. Check Delaware's specific policy or use a tax service that encodes the rule.

Sources

date_retrieved: 2026-04-27