Sales tax economic nexus threshold in Delaware (2026)
Delaware has no statewide general sales tax, so there is no state economic nexus threshold for remote sellers. Local taxes can still apply; check the source below.
| Sales threshold | No state sales tax |
|---|---|
| Transaction test | Not applicable |
| How the tests combine | Not applicable |
| Measurement period | Not applicable |
| Marketplace facilitator rule | No state marketplace facilitator law: the state has no statewide sales tax. |
| Last verified | 2026-10-08 |
| Source | Delaware Division of Revenue: Gross Receipts Tax FAQs https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/ |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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