Delaware Sales Tax
Figure basis: Official Delaware Division of RevenueDelaware does not impose a state sales tax. Residents and visitors pay no sales tax on retail purchases at the state level, making Delaware one of a small number of states with no statewide sales tax. Some localities within Delaware may still charge local sales or use taxes, so this page links to local rate information where applicable. Even without a sales tax, Delaware may generate revenue through other means such as property taxes, excise taxes, or income taxes. Use the tools below to explore the full tax picture for Delaware and compare your overall burden against states that do levy a sales tax. All information is sourced from Delaware Division of Revenue and reflects current Delaware tax law.
Delaware has no statewide or local general sales tax. The marked price is the price you pay on general retail purchases. Delaware imposes no state or local sales tax; instead it levies a gross receipts tax on the seller rather than the buyer.
Delaware has no sales tax
Delaware imposes no state or local sales tax; instead it levies a gross receipts tax on the seller rather than the buyer. For shoppers, the price on the shelf is the price at the register. For businesses, there is no general sales tax to collect or remit on ordinary retail sales in Delaware.
Why 'no sales tax' does not mean no tax in Delaware
Delaware is one of only five states with no general sales tax (the group sometimes called NOMAD, for New Hampshire, Oregon, Montana, Alaska, and Delaware). What trips people up is the assumption that 'no sales tax' means 'no tax at all.' Delaware instead levies a gross receipts tax on the seller, not the buyer. Rates run from roughly 0.0945% to 1.9914% depending on the business activity, and because the tax lands on the merchant rather than the customer, it never appears as a separate line on your receipt. The shelf price really is the price you pay at the register.
The practical draw is real: shoppers from Maryland, Pennsylvania, and New Jersey routinely cross into Delaware for big-ticket electronics, appliances, and furniture precisely because nothing is added at checkout. Two caveats are worth keeping in mind. First, a car purchase is not entirely tax-free: Delaware charges a document fee when you title a vehicle, which functions much like a sales tax on the transaction. Second, the gross receipts tax quietly raises prices behind the scenes, since sellers build their own tax cost into what they charge. For everyday retail, though, Delaware remains genuinely tax-free at the register, and this page exists mainly to explain why the calculator has nothing to add.
Delaware sales tax: frequently asked questions
Does Delaware have a sales tax?
No. No Delaware city or county levies a sales tax; the only broad business levy is the state gross receipts tax paid by sellers.
How much sales tax will I pay in Delaware?
None on general retail purchases. Delaware has no statewide or local general sales tax, so the marked price is the price you pay.
Does Delaware have a sales tax?
No. The Delaware Division of Revenue states Delaware does not impose a state or local sales tax. It does levy a gross receipts tax on the seller of goods or services, which is a business tax and not a tax on the consumer.
What is Delaware's gross receipts tax?
It is a tax on a business's total gross revenues, paid by the seller rather than charged to the buyer, with rates that generally range from about 0.0945% to 1.9914% depending on the business activity.
Official sources
- State base rate (0%): Delaware Division of Revenue, as at Jun 11, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.