This blog was last updated on November 16, 2020

Even with the South Dakota v. Wayfair, Inc. decision, there is no impact to the Delaware economic nexus. Delaware does not have state or local sales tax. The Delaware Division of Revenue states that “merely creating an Internet site by a non-Delaware business does not, by itself, create nexus. But, locating a server in Delaware would create nexus/jurisdiction to tax the respective business.” Currently, there are no Delaware economic nexus changes.

Enforcement date:
N/A

Sales/transactions threshold:
N/A

Measurement period:
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Included transactions/sales:
N/A

When You Need to Register Once You Exceed the Threshold:
N/A

Summary: Delaware has no state or local sales tax. Even so, remote sellers and marketplace facilitators should ensure that they remain up-to-date and compliant with all regulations. Working with experts in economic nexus rules can help in that area.

Delaware Sales Tax Resources: For more information on the Delaware economic nexus status, reach out to our team of experts. There is also our real-time updated and interactive sales tax nexus map for the latest on each state.