Which marketplaces collect Delaware sales tax?

None, because there is none to collect. Delaware imposes no general sales tax in 2026, so no marketplace facilitator law applies to Delaware-destination orders and no platform collects Delaware sales tax on your behalf. 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.

Is Etsy a marketplace facilitator in Delaware?

The designation has no effect in Delaware: with no general sales tax, there is nothing for Etsy to collect or remit on Delaware orders. Etsy does collect as a marketplace facilitator in the states that impose a sales tax, and those facilitated sales can still matter when you test your own threshold there.

Is eBay a marketplace facilitator in Delaware?

Not in any operative sense — Delaware levies no general sales tax, so eBay collects nothing on orders delivered there. eBay is a registered facilitator in the sales-tax states, where it collects, files, and remits on its facilitated transactions.

Is DoorDash a marketplace facilitator in Delaware?

The question does not arise for Delaware orders, because Delaware has no general sales tax on the prepared food and delivery charges a platform would otherwise be taxing. DoorDash does collect and remit in the states that tax those charges.

Is Uber Eats a marketplace facilitator in Delaware?

Same answer as the other delivery platforms: with no general Delaware sales tax, Uber Eats collects no Delaware tax on the food and delivery charges it bills. Its facilitator status matters only in the states that impose a sales tax.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify anywhere — you are the seller of record. That distinction has no Delaware consequence, since Delaware imposes no general sales tax, but it decides who registers and collects in every state that does. Shopify Markets Pro, by contrast, acts as a marketplace facilitator in many states.

Delaware Marketplace Facilitator Sales Tax Rules — 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 marketplace-facilitated 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.

Marketplace Facilitator sales tax in other states

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

Frequently asked questions

Which marketplaces collect Delaware sales tax?: None, because there is none to collect. Delaware imposes no general sales tax in 2026, so no marketplace facilitator law applies to Delaware-destination orders and no platform collects Delaware sales tax on your behalf. 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.
Is Etsy a marketplace facilitator in Delaware?: The designation has no effect in Delaware: with no general sales tax, there is nothing for Etsy to collect or remit on Delaware orders. Etsy does collect as a marketplace facilitator in the states that impose a sales tax, and those facilitated sales can still matter when you test your own threshold there.
Is eBay a marketplace facilitator in Delaware?: Not in any operative sense — Delaware levies no general sales tax, so eBay collects nothing on orders delivered there. eBay is a registered facilitator in the sales-tax states, where it collects, files, and remits on its facilitated transactions.
Is DoorDash a marketplace facilitator in Delaware?: The question does not arise for Delaware orders, because Delaware has no general sales tax on the prepared food and delivery charges a platform would otherwise be taxing. DoorDash does collect and remit in the states that tax those charges.
Is Uber Eats a marketplace facilitator in Delaware?: Same answer as the other delivery platforms: with no general Delaware sales tax, Uber Eats collects no Delaware tax on the food and delivery charges it bills. Its facilitator status matters only in the states that impose a sales tax.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify anywhere — you are the seller of record. That distinction has no Delaware consequence, since Delaware imposes no general sales tax, but it decides who registers and collects in every state that does. Shopify Markets Pro, by contrast, acts as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-06-20