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Do contractors charge sales tax in Delaware?
General information, not tax advice. Tax rules change and depend on the details of each job. Confirm how they apply to your business with your accountant or the state's revenue department before relying on them.
DE Delaware
No state sales taxNo. Delaware has no state or local sales tax, so there is no sales tax to add to a contractor's invoice.
Delaware imposes no state or local sales tax. It does impose a gross receipts tax on the seller of goods or the provider of services.
Contractors pay 0.6472% of their gross receipts, after a deduction of $100,000 a month. The Division of Revenue says these fees are imposed on the seller or service provider and may not be passed on to the consumer.
Watch out for
- Only one monthly $100,000 deduction is allowed for businesses under common ownership or control (30 Del. C. § 2502; Division of Revenue rate list).
“Delaware does not impose a state or local sales tax”Delaware Division of Revenue, Gross Receipts Taxes
The state's own text, checked November 3, 2026: