Which marketplaces collect Delaware sales tax?

Marketplace facilitator status pending verification.

Is Etsy a marketplace facilitator in Delaware?

Etsy generally collects in states with marketplace facilitator laws. Delaware's status is pending verification in our next data refresh.

Is eBay a marketplace facilitator in Delaware?

eBay typically registers as a marketplace facilitator in states with MF laws. Delaware's status is pending verification.

Is DoorDash a marketplace facilitator in Delaware?

DoorDash generally registers as a marketplace facilitator where MF laws apply. Delaware's status is pending verification.

Is Uber Eats a marketplace facilitator in Delaware?

Uber Eats commonly registers as an MF in states with marketplace facilitator laws. Delaware's status is pending verification.

Do marketplace sales count toward my Delaware nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Delaware may differ — verify before assuming.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Delaware Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-04-27

Delaware's marketplace facilitator law

Delaware marketplace facilitator status is pending verification in our next data refresh.

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on Delaware's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check Delaware specifically before assuming.

Marketplace-specific gotchas in Delaware

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

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

Which marketplaces collect Delaware sales tax?: Marketplace facilitator status pending verification.
Is Etsy a marketplace facilitator in Delaware?: Etsy generally collects in states with marketplace facilitator laws. Delaware's status is pending verification in our next data refresh.
Is eBay a marketplace facilitator in Delaware?: eBay typically registers as a marketplace facilitator in states with MF laws. Delaware's status is pending verification.
Is DoorDash a marketplace facilitator in Delaware?: DoorDash generally registers as a marketplace facilitator where MF laws apply. Delaware's status is pending verification.
Is Uber Eats a marketplace facilitator in Delaware?: Uber Eats commonly registers as an MF in states with marketplace facilitator laws. Delaware's status is pending verification.
Do marketplace sales count toward my Delaware nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Delaware may differ — verify before assuming.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-04-27