Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state. Unless otherwise specified by statute, the term "gross receipts" comprises the total receipts of a business received from goods sold and services rendered in the State. There are no deductions for the cost of goods or property sold, labor costs, interest expense, discount paid, delivery costs, state or federal taxes, or any other expenses allowed.

Business and occupational gross receipts tax rates range from 0.1037% to 2.0736%, depending on the business activity. In instances where a taxpayer derives income from more than one type of activity, separate gross receipts tax reporting is required. The type of business activity additionally determines whether gross receipts tax is remitted monthly or quarterly.

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