Does Delaware have a sales tax?

No. Delaware is one of five U.S. states with no statewide sales tax, and it also has no county or city sales tax. The consumer sales tax rate is 0% on virtually all purchases, which is why Delaware is a popular destination for tax-free shopping on big-ticket items like electronics and appliances.

How can Delaware fund itself without a sales tax?

Delaware relies on other revenue sources, most notably a gross receipts tax on businesses, corporate franchise taxes, and a progressive state income tax. The gross receipts tax is paid by the seller on its total receipts rather than charged to the customer at checkout, so shoppers still see a 0% rate.

What is the Delaware gross receipts tax?

It is a tax on a business's total gross receipts, with rates that vary by activity, commonly from around 0.0945% to about 0.7468%. Businesses also receive a monthly or quarterly exclusion amount before the tax applies. Because it is levied on the seller, it is not itemized on customer receipts the way a sales tax would be.

Do I pay Delaware tax if I'm visiting from another state?

On the purchase itself, no Delaware sales tax applies regardless of where you live. However, your home state may charge a use tax on items you bring back, especially for large purchases like vehicles. Delaware does charge a separate document fee on vehicle purchases registered in the state.

Are groceries, clothing, or medicine taxed differently in Delaware?

There is no special category rate because there is no sales tax at all in Delaware. Groceries, clothing, medicine, and general merchandise are all sold at a 0% consumer sales tax rate. Exemption rules that matter in other states are simply irrelevant in Delaware for sales tax purposes.

Delaware Sales Tax Calculator

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The Delaware Sales Tax Calculator confirms what makes Delaware special: there is no statewide or local sales tax, so the total you pay always equals your subtotal. Delaware is one of the five “NOMAD” states (New Hampshire, Oregon, Montana, Alaska, Delaware) with no general sales tax, which is why shoppers cross state lines to buy electronics, appliances, and other big-ticket goods tax-free.

How it works

For a consumer purchase the math is trivial — the sales tax rate is 0.000%, so:

total = subtotal + (subtotal × 0) = subtotal

No county or city in Delaware layers on a local rate, so there is nothing to add regardless of where in the state you shop.

The gross receipts tax (for sellers)

Delaware funds itself partly through a gross receipts tax (GRT) levied on businesses, not on customers. The seller owes a small percentage of its total receipts, with rates that vary by activity (for example, retailers around 0.7468%, wholesalers around 0.3267%, manufacturers around 0.126%). Each business also gets a monthly exclusion before the tax applies. Importantly, this tax is not itemized on the customer’s bill — it is a cost of doing business in Delaware.

Notes

If you are a buyer, your Delaware receipt shows no tax line. If you are a seller, use the seller toggle to estimate your GRT, but confirm your exact category rate and exclusion with the Delaware Division of Revenue, since rates and exclusions change and depend on your filing frequency. Buyers from other states should also remember their home state may impose a use tax on items brought back.