HB 177 has moved the go live for transitioning Delaware DBA registration from courts to DOR. DBA registration will move to DOR starting February 2nd, 2026. More Info
These files are provided for your reference only – please use the online Gross Receipts Tax filing system.
Category |
Business Code |
|
| Advertising Agency | 101 | Monthly – Quarterly |
| Auctioneer-Resident | 520 | Monthly – Quarterly |
| Commercial Lessor | 198 | Monthly – Quarterly |
| Construction Transportation Contractor | 333 | Monthly – Quarterly |
| Contractor-Non-Resident | 335 | Monthly – Quarterly |
| Contractor-Resident | 331 | Monthly – Quarterly |
| Direct Care Worker | 024 | Monthly – Quarterly |
| Drayperson/Mover | 026 | Monthly – Quarterly |
| Gas Use Tax | 704 | Monthly |
| Harness Race Trainer | 503 | Monthly |
| Harness Racing Meet Operator | 502 | Monthly |
| Hotel | 152 | Monthly |
| Lessee Of Tangible Property | 612 | Quarterly |
| Lessee Of Tangible Property With Retail Lic | 611 | Quarterly |
| Lessor Of Tangible Personal Property | 602 | Quarterly |
| Manufacturer’s Agent Or Representative | 045 | Monthly – Quarterly |
| Manufacturer-Automobile | 357 | Monthly – Quarterly |
| Manufacturer-Various Products | 356 | Monthly – Quarterly |
| Mercantile Or Collection Agency | 050 | Monthly – Quarterly |
| Motel | 161 | Monthly |
| Motor Vehicle Dealer | 450 | Quarterly |
| Motor Vehicle Lessee | 613 | Quarterly |
| Motor Vehicle Lessor | 603 | Quarterly |
| Non-Resident Auctioneer | 519 | Monthly – Quarterly |
| Non-Resident Construction Transport Cont | 337 | Monthly – Quarterly |
| Non-Resident Contractor/Developer | 336 | Monthly – Quarterly |
| Parking Lot/Garage | 174 | Monthly – Quarterly |
| Personal Services – Amusement Conductor | 105 | Monthly – Quarterly |
| Photographer | 178 | Monthly – Quarterly |
| Professional and/or Personal Services | 007 | Monthly – Quarterly |
| Professional Services – Real Estate Broker | 581 | Monthly – Quarterly |
| Professional Services – Security Business | 100 | Monthly – Quarterly |
| Public Utility Tax | 701 | Monthly |
| Public Utility Tax – Telecommunication | 709 | Monthly |
| Resident Contractor/Developer | 332 | Monthly – Quarterly |
| Retail E911 Prepaid Wireless Services | 409 | Monthly |
| Retailer – Farm Machinery Dealer | 394 | Monthly – Quarterly |
| Retailer – Grocery Supermarket | 404 | Monthly |
| Retailer – Petroleum Products | 387 | Monthly – Quarterly |
| Retailer – Restaurant | 393 | Monthly – Quarterly |
| Retailer – Transient (10 Days or Less) | 403 | Quarterly |
| Retailer – Various Products | 396 | Monthly – Quarterly |
| Scrap Tire Fee | 406 | Monthly |
| Tourist Home | 192 | Monthly |
| Transient Photographer | 194 | Monthly – Quarterly |
| Wholesaler – Any Products | 377 | Monthly – Quarterly |
| Wholesaler – Commerical Feed Dealer | 360 | Monthly – Quarterly |
| Wholesaler – Food Processor | 374 | Monthly – Quarterly |
| Wholesaler – Petroleum Products | 368 | Monthly – Quarterly |
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