How to Get a Reseller License in Delaware

Delaware is one of five states with no sales tax, which means there is no traditional reseller license or resale certificate system. Instead of sales tax, Delaware imposes a Gross Receipts Tax on sellers of goods and service providers. All businesses operating in Delaware, including resellers, must obtain a State Business License from the Delaware Division of Revenue. The annual license fee is typically $75 for a first location, with separate licenses required for each business activity.

Since there is no sales tax to exempt, resellers purchasing inventory in Delaware do not need exemption certificates or resale certificates for in-state purchases. However, the gross receipts tax is imposed on the seller and must be remitted monthly or quarterly depending on business activity and volume. Most Delaware business licenses expire on December 31st each year and must be renewed annually. Resellers should register through the Delaware One Stop Business Portal at onestop.delaware.gov.