State Sales Tax Nexus and General Overview

Need to Understand a State's Sales Tax Situation? Here it is...

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Delaware (DE)

DE Sales Tax - Name of Tax and General Application:

Delaware does not impose sales tax.

DE Nexus - General Requirements:

The word "nexus" means a link or connection. If you are determined to have nexus to a U.S. state then you are subject to that state's sales and use tax rules and must collect and remit sales tax to the state. This is known as a "filing obligation."

Each state has a different definition of nexus. However, if the answer to any of the following questions is yes, it is likely that a company has nexus as legally defined in most U.S. States.

Does the company own property in the state? Does the company have employees living in the state? Does the company regularly send employees in the state to perform services? Does the company have an agent acting on behalf of the company in the state?

Delaware does not have a state sales tax, therefore nexus conditions are not stated.

DE Local Tax - Do Localities Impose Tax?

Delaware does not impose sales tax.

DE Resale Certificate Renewal Agreements:

Delaware does not impose sales tax.

DE Resale Certificate Renewal Periods

Delaware does not impose sales tax.

DE Statute of Limitations

Delaware does not impose sales tax.