988 Telecommunications Surcharge
Effective January 1, 2024, any person or business engaged as a wireless service provider or as a retailer of prepaid wireless service as those terms are defined under §10221A of Title 16 of the Delaware Code, must: impose a monthly $0.60 surcharge on wireless service customers for each wireless telephone number for which the wireless […]
Read MoreModernization
The Division of Revenue has started a project to modernize its technology and processes to better serve Delaware taxpayers. This page will provide access to information and documents regarding the Division’s modernization activities. Check back periodically for more information. RELEASE PROGRESS IMPORTANT MESSAGES 10/10/22 – Our new Delaware Taxpayer Portal is now live for filing […]
Read MoreLessors of Tangible Personal Property
Lessor of Motor Vehicle Lessor of Tangible Personal Property
Read MoreLicensees Requesting the Senior Citizen Discount
Title 30 of the Delaware Code provides for a 75% discount of the amount of the annual license fee for an individual conducting selected activities. The business must meet all of the following requirements to be eligible to receive the discount. Business Type The business must be operated as a sole proprietorship. This means only […]
Read MoreOccupations / Professional Services
Advertising Agency Amusement Conductor/Amusement Machine Owner Auctioneer Broker Circus Exhibitor Collection Agency Commercial Lessor Drayperson/Mover Finance or Small Loan Agency General Service Harness/Horserace & Video Lottery Headquarters Management Corporation – Under Construction Manufacturer’s Agent or Representative Mercantile Or Collection Agency Outdoor Music Festival Promoter Parking Lot/Garage Operator Photographer – Local and Transient Real Estate Broker […]
Read MorePublic Utilities
Public Utility Taxes Electricity Natural Gas Transmission Telephone Telegraph Steam, Gas and Electric Companies
Read MoreRetail / Wholesale
Commercial Feed Dealers Farm Machinery Food Processor General Retailers Grocery Supermarket Petroleum Products, Wholesale / Retail Restaurant Retailers Retailer, General Retailer, Transient Vending Machine License Wholesale, Any Products
Read MoreGross Receipts Tax FAQs
Frequently asked questions about Delaware’s Gross Receipts Tax.
Read MoreStep 3: Licensing and Registration Information
Find out the steps you need to take in order to become licensed and registered as a business in Delaware.
Read MoreFiling Business Taxes
Information for businesses on how to file taxes in Delaware.
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