Marijuana Establishments and Retail Tax FAQs
Topics General Tax Questions For Consumer For Marijuana Establishments Enforcement General Tax Questions What is Delaware’s Retail Marijuana Tax rate? Delaware’s Retail Marijuana Tax rate is 15%. A tax of 15% is imposed on the retail sales price of any marijuana product sold in Delaware. This tax is rounded up to the next whole cent. […]
Read More988 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 More2022-2023-Personal Income Tax Forms
The Division of Revenue links for online filing options are available at https://revenue.delaware.gov/file/. Electronic filing is fast, convenient, accurate and easy. When completing a form electronically, please download the form prior to completing it to obtain the best results. Looking for Older Forms or Paper Forms? Prior Year Forms Obtain Paper Forms
Read More2018-2019 Personal Income Tax Forms
Looking for Older Forms or Paper Forms? Prior Year Forms Obtain Paper Forms
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 MoreFirst-Time Home Buyer Tax Credit
Do I Qualify? About the First-time Home Buyer Tax Credit Effective August, 2017, the state realty transfer tax rate was increased from 1.5% to 2.5% for property located in counties and municipalities that impose a realty transfer tax. If the property is located in an area that does not impose a local transfer tax, the […]
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 More