Delaware Shopify Sales Tax Guide — 2026
Reviewed by Nexus by State research team using official state tax sources. Last reviewed .
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 Shopify orders shipped 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
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.
Shopify sales tax in other states
Compare Delaware's shopify rules with nearby and similar states' shopify sales tax guides:
- New Jersey Shopify sales taxShopify nexus, taxability, and filing rules for New Jersey.
- Pennsylvania Shopify sales taxShopify nexus, taxability, and filing rules for Pennsylvania.
- Maryland Shopify sales taxShopify nexus, taxability, and filing rules for Maryland.
- Oregon Shopify sales taxShopify nexus, taxability, and filing rules for Oregon.
Frequently asked questions
- Do I charge Delaware sales tax on Shopify orders in 2026?
- No. Delaware has no general state or local sales tax in 2026, so you do not enable DE tax collection in Shopify, and no threshold applies to your Delaware-destination orders. 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 Shopify a marketplace facilitator in Delaware?
- The question does not arise in Delaware, because there is no general sales tax for any party to collect. Note that Shopify's core storefront is not a marketplace facilitator anywhere — you are the seller of record in every state where you do owe tax.
- Should I still enable DE in my Shopify tax settings?
- No. Enabling DE would make Shopify charge your Delaware buyers tax that Delaware does not impose, which you would then be holding without a return to remit it on. Leave it off.
- Does a Delaware warehouse create Shopify sales tax duties?
- Not in Delaware itself — there is no DE sales tax to collect, so inventory stored there triggers no Delaware registration. Inventory in other states is a different matter and commonly creates physical nexus there.
Sources
date_retrieved: 2026-06-20