Delaware Resale Certificate
No Sales Tax: What Suppliers Need
Delaware has no statewide sales tax. Agency: Delaware Division of Revenue.
Delaware has no state or local sales tax, so you do not need a resale certificate to buy inventory from Delaware suppliers. Suppliers in states with a sales tax may still ask for one before they sell to you tax-free.
What to give suppliers in other states
A supplier in a state with a sales tax has to charge that tax unless it has a resale certificate it can accept. Give it:
- The resale certificate the supplier's state accepts. That is usually the state's own form, or the MTC uniform certificate where that state allows it. Delaware has no resale form for its own buyers.
- A registration number, if the supplier's state requires one. Delaware issues a business license, not a sales tax number. Ask the supplier's state whether it takes the license number or wants you to register there.
- Your federal Employer Identification Number, if the form asks for it. Minnesota's note on the MTC certificate, for example, accepts a federal EIN from a buyer with no Minnesota number.
The number they will ask for
Delaware business license number
Delaware issues a business license, not a sales tax number. The Division of Revenue does not say whether other states accept the license number on a resale certificate, so ask the supplier's state.
Local taxes to know about
Delaware has no general sales tax, but these taxes still apply to some sales.
- Gross receipts tax
- A tax on the seller of goods or services in Delaware, not a sales tax on the buyer. Rates run from 0.0945 percent to 1.9914 percent by business activity, and up to 2.4218 percent on petroleum products. Source
- Lodging tax
- An 8 percent tax on room rents at hotels, motels and tourist homes. The guest pays it and the operator sends it to the state each month. Source
- Short-term rental lodging tax
- A 4.5 percent tax on every occupancy of a short-term rental in Delaware. Source
Delaware rules in plain English
Delaware does not impose a state or local sales tax. Instead, the Delaware Division of Revenue collects a gross receipts tax from the seller of goods or services in the state. Delaware has no resale certificate of its own for a Delaware buyer to give a supplier.
The question comes up when you buy inventory from a supplier in a state that does have a sales tax. That supplier has to charge its own state's tax unless it has a resale certificate it can accept, so you follow the rules of the supplier's state. Some states accept the Multistate Tax Commission's uniform certificate, or their own form with a number from another state. Others want you to register with them first. Ask each supplier which certificate its state accepts.
Every business that operates in Delaware needs a Delaware business license, which most businesses renew by December 31 each year. The Division of Revenue does not say whether other states accept that license number on a resale certificate, so check with the supplier's state. Delaware's Form 373, the Wholesale Exemption Certificate, is for the opposite case: buyers from other states who pick up goods from a Delaware wholesaler.
Sources: Delaware Division of Revenue: Gross receipts taxes · Delaware Division of Revenue: Business licenses FAQs · Form 373, Wholesale Exemption Certificate · Delaware Division of Revenue: Tax tips for hotels, motels and tourist homes · Delaware Division of Revenue: Short-term rental FAQs · MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022)
More Delaware facts
- Any person or entity doing business in Delaware needs a Delaware business license from the Division of Revenue. That includes Delaware businesses that operate outside the state. Source
- Most Delaware business licenses run one year and expire December 31. After the first year, a business can choose a three-year license at three times the yearly fee. Source
- Gross receipts tax allows no deduction for the cost of goods sold, labor, interest, delivery costs or other expenses. Source
- Form 373, the Wholesale Exemption Certificate, documents sales to out-of-state buyers who pick up goods in Delaware for delivery and use outside the state. Those sales are exempt from the wholesale gross receipts tax. Source
Selling into states with a sales tax?
Delaware does not issue a sales tax permit. If your business has to collect tax in another state, register there first. Each state's resale certificate page explains what its suppliers will accept.
Delaware resale certificate FAQ
Do I need a resale certificate in Delaware?
What do I give an out-of-state supplier as a Delaware business?
Can a Delaware business use the MTC uniform certificate?
Do I charge sales tax to my customers in Delaware?
This page summarizes Delaware resale certificate rules for general information and is not tax advice. Confirm current requirements with the Delaware Division of Revenue or your tax adviser. State rules last checked October 2, 2026.