Checked against Delaware Division of Revenue pages: September 2026
Delaware does not impose a state or local sales tax.[1]
How to get a resale certificate in Delaware
Delaware has no statewide sales tax, so there is no state sales tax on your wholesale purchases for a resale certificate to exempt.
What the Division of Revenue does publish for resellers:
- Instead, Delaware levies a gross receipts tax on the seller of goods or services, not on the consumer, on a business's total gross receipts.[2]
- A Delaware wholesaler owes no gross receipts tax when a customer picks up goods in Delaware for delivery and use outside the state, but only if Form 373 Wholesale Exemption Certificate is completed before or at the sale.[2]
- Delaware retail and wholesale businesses do not pay gross receipts tax on goods they ship directly to customers outside Delaware, but must keep documentation of the interstate shipment.[2]
- For a Delaware retail business, gross receipts tax is due when the customer picks up or takes delivery in Delaware, regardless of where the goods end up.[2]
Buying from suppliers in states with a sales tax
Each state sets its own resale-certificate rules, so a supplier shipping from another state follows that state's. Check the guide for the state your supplier ships from before your first order.
Filing your certificate on Closo Wholesale
If you also take delivery in a state that has a sales tax, file that state's certificate in your Closo Wholesale buyer account: Settings → Resale certificates. The account keeps one certificate per state, and each one shows its review status there.
Looking for stock that ships from Delaware? See liquidation lots from Delaware on Closo Wholesale.
This is general information, not tax advice. Tax rules change; confirm with the Division of Revenue before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Delaware government page. We record the page and the date we read it:
- revenue.delaware.gov/…/step-4-gross-receipts-taxes · checked 2026-09-26
- revenue.delaware.gov/…/gross-receipts-tax-faqs · checked 2026-09-26
