--- title: "Do I need a seller's permit to sell on eBay in Delaware?" description: "Delaware has no sales tax, so there is no seller's permit or resale certificate. A business needs a Delaware business license: $90 a year for a retailer." canonical: https://resellerindex.com/tax/sellers-permit/delaware/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Delaware # Do I need a seller's permit to sell on eBay or Poshmark in Delaware? No seller's permit exists in Delaware: the Division of Revenue says Delaware does not impose a state or local sales tax, so there is nothing to register for on the sales tax side, whether you sell on marketplaces or not. Instead, any person or entity conducting a trade or business in Delaware needs a Delaware business license from the Division of Revenue, registered through One Stop; for a retailer that is $75 plus $25 for each extra location under 30 Del. C. § 2905, plus a $15 Retail Crime Fee each year (§ 2911), renewed by December 31. Delaware has no seller's permit; what a business there needs instead is a Delaware business license, issued by the Delaware Division of Revenue. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Delaware in short - **Sell only on marketplaces that collect the tax:** No sales tax to register for - **Also sell direct (own site, Facebook, flea market):** No sales tax to register for - **Resale certificate:** None needed: no sales tax - **Garage and occasional sales:** No sales tax - **Where to register:** [One Stop Business Licensing and Registration Service](https://onestop.delaware.gov/) ## If you sell only on eBay, Poshmark and other marketplaces There is no sales tax to collect, so no marketplace collection rule applies. The business license requirement covers any person or entity conducting a trade or business in Delaware; the Division of Revenue offers a Nexus Questionnaire if you are unsure whether your activity creates enough presence. > "Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state." Delaware Division of Revenue, [Step 4: Learn About Gross Receipts Taxes](https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/), Doing Business in Delaware, Step 4: Learn About Gross Receipts Taxes Delaware has no state or local sales tax. It imposes license fees and a gross receipts tax on the seller of goods and services; these may not be passed on to the consumer. Retailers pay gross receipts tax on monthly gross receipts above a $100,000 deduction: 0.7468% under 30 Del. C. § 2905(b) plus an additional tax § 2905(h) adds, .7543% combined in the Division's retailer tax tips. Sources: [Step 4: Learn About Gross Receipts Taxes](https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/); [Business Licenses FAQs](https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/); [Exemption Certificates](https://revenue.delaware.gov/business-tax-forms/exemption-certificates/); [Tax Tips for General Retailers Conducting Business in Delaware](https://revenuefiles.delaware.gov/docs/genretailers.pdf); [Title 30, Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes](https://delcode.delaware.gov/title30/c029/index.html). ## If you also sell direct: your own site, Facebook, flea markets, consignment No sales tax permit. A retailer gets a Delaware business license when business starts and pays gross receipts tax; the Code requires a separate fee for each branch or business location, and your city or county may also require its own business license. - **Fee:** $90 a year for a retailer at one location: the $75 license fee in 30 Del. C. § 2905(a) plus the $15 Retail Crime Fee in § 2911(c). Each extra branch or location adds $25 under § 2905(a), which the Division's retailer tax tips list as $40 with the crime fee. Most licenses are prorated in the first year. - **Renewal:** Licenses expire December 31 each year (or of the third year for an optional three-year license, which costs three times the yearly fee) and must be renewed by then. - **Register:** [One Stop Business Licensing and Registration Service](https://onestop.delaware.gov/) > "Any person or entity conducting a trade or business in the State of Delaware is required to obtain a Delaware business license from the Delaware Division of Revenue." Delaware Division of Revenue, [Business Licenses FAQs](https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/), Who needs to obtain a Delaware business license? > "You do not have to pay gross receipts tax on goods shipped by you directly to your customer outside of Delaware, but you need to keep documentation of the interstate shipment." Delaware Division of Revenue, [Gross Receipts Tax FAQs](https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/), liability on merchandise shipped out of state > "shall obtain a license upon making application to the Division of Revenue and paying a fee of $75, plus a fee of $25 for each separate branch or business location" Delaware Code Online (Delaware General Assembly), [Title 30, Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes](https://delcode.delaware.gov/title30/c029/index.html), 30 Del. C. § 2905(a) > "In addition to any fees that may be applicable under this chapter, a $15 fee shall be applied annually to each license holder under §§ 2905 and 2908 of this title." Delaware Code Online (Delaware General Assembly), [Title 30, Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes](https://delcode.delaware.gov/title30/c029/index.html), 30 Del. C. § 2911(c), Retail Crime Fund and fee Sources: [Tax Tips for General Retailers Conducting Business in Delaware](https://revenuefiles.delaware.gov/docs/genretailers.pdf); [Title 30, Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes](https://delcode.delaware.gov/title30/c029/index.html); [Business Licenses FAQs](https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/); [Gross Receipts Tax FAQs](https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/). ## Resale certificates in Delaware The Division of Revenue says sales tax exemption certificates and reseller certificates are not applicable to Delaware, and that sales for resale are not exempt from its license and gross receipts taxes. > "There are no state or local sales taxes in Delaware and as such, sales tax exemption certificates and reseller certificates are not applicable to Delaware." Delaware Division of Revenue, [Exemption Certificates](https://revenue.delaware.gov/business-tax-forms/exemption-certificates/) Sources: [Exemption Certificates](https://revenue.delaware.gov/business-tax-forms/exemption-certificates/). ## Garage sales, yard sales and other occasional sales No sales tax. With no sales tax, a garage sale has no sales tax to collect. Delaware's retailer license and gross receipts chapter doesn't apply to casual sales by an individual artist or craftsperson of their own handmade, painted or crafted art or craft objects whose gross income from them is less than $1,000 a year. The rule: [30 Del. C. § 2909(f)](https://delcode.delaware.gov/title30/c029/index.html). Sources: [Title 30, Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes](https://delcode.delaware.gov/title30/c029/index.html); [Tax Tips for General Retailers Conducting Business in Delaware](https://revenuefiles.delaware.gov/docs/genretailers.pdf). ## Worked examples ### Gross receipts tax on a busy retail month The Division's own example: $173,000 in total gross receipts for the month, less the $100,000 retailer exclusion, leaves $73,000 taxable; at .7543% that is $551 (Delaware rounds tax due to the nearest dollar). A reseller under $100,000 a month in gross receipts has no gross receipts tax due for that month under the exclusion, but still holds the license. ### Two selling locations A retailer with a shop and a separate warehouse storefront licenses both locations. The Division's retailer tax tips, which add the $15 Retail Crime Fee to each location's license, put that at $90 for the first location and $40 for the second: $130 a year, renewed by December 31. ### A one-weekend booth at a Delaware event A seller from another state who sets up in Delaware for 10 days or less in a year, with no plan to stay, is a transient retailer: the Code sets a $25 license fee (§ 2905(f)), § 2911(c) adds its $15 fee for license holders under § 2905, and the gross receipts fee applies only to receipts over $3,000 a year, so $2,000 of weekend sales means no gross receipts return under § 2905(g). ## Edge cases and details - For a Delaware retailer selling online, the Division of Revenue says gross receipts tax is not due on goods you ship directly to a customer outside Delaware, if you keep documentation of the interstate shipment; it is due when the buyer takes possession in Delaware, whatever the final destination. - Your city or county may require its own business license in addition to the state license. - Delaware's license and gross receipts taxes are imposed on the seller and may not be passed on to the consumer. - Sales to the State of Delaware and the United States are treated as wholesale sales under the retailer tax tips. - Delaware's Code defines a transient retailer as one who for 10 days or less during any year locates within the State without any intention of becoming a permanent retailer (30 Del. C. § 2901(20)); its license fee is $25 (§ 2905(f)) rather than the regular $75. ## What to do 1. If you run a selling business in Delaware, register for a business license through One Stop when you start. 2. Renew the license by December 31 each year, or choose the three-year license after your first year. 3. Unsure whether online sales from Delaware make you a Delaware business? Use the Division's Nexus Questionnaire or ask a tax professional. 4. Out-of-state suppliers may still ask for a resale certificate from your own state; Delaware does not issue one. ## Common questions ### Do I need a resale certificate in Delaware? No. The Division of Revenue says sales tax exemption and reseller certificates are not applicable in Delaware, because there is no sales tax. ### How much is a Delaware business license for a retailer? $90 a year for one location in the Division's retailer tax tips: the $75 license fee in 30 Del. C. § 2905(a) plus the $15 Retail Crime Fee in § 2911(c). Each additional location is $40 with the crime fee. Licenses renew by December 31, and most are prorated in the first year. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Delaware: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/delaware/) - [Connecticut: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/connecticut/) - [District of Columbia: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/district-of-columbia/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Delaware's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Delaware Division of Revenue directly. ## Sources Official pages this page is built from, with the day each was read. - Delaware Division of Revenue: [Step 4: Learn About Gross Receipts Taxes](https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/); read Oct 23, 2026. No sales tax; gross receipts tax on sellers. - Delaware Division of Revenue: [Exemption Certificates](https://revenue.delaware.gov/business-tax-forms/exemption-certificates/); read Oct 23, 2026. Reseller certificates not applicable; sales for resale not exempt. - Delaware Division of Revenue: [Business Licenses FAQs](https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/); read Oct 23, 2026. Who needs a license, One Stop, expiry and renewal. - Delaware Division of Revenue: [Tax Tips for General Retailers Conducting Business in Delaware](https://revenuefiles.delaware.gov/docs/genretailers.pdf); read Oct 23, 2026. $75/$25 license fee, .7543% rate, $100,000 exclusion, craft exclusion. - Delaware Division of Revenue: [Gross Receipts Tax FAQs](https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/); read Oct 23, 2026. What gross receipts tax is, exclusions, goods shipped out of state. - Delaware Code Online (Delaware General Assembly): [Title 30, Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes](https://delcode.delaware.gov/title30/c029/index.html); read Oct 23, 2026. Retailer license fee (§ 2905(a)), gross receipts rate and deduction (§ 2905(b)), transient retailers (§§ 2901(20), 2905(f)-(g)), craftsperson exclusion (§ 2909(f)), Retail Crime Fee (§ 2911(c)). 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