What is the Delaware Gross Receipts Tax?
A. Delaware’s Gross Receipts Tax is a tax on the total gross revenues of a business, regardless of their source. This tax is levied on the seller of goods or services, rather than on the consumer. Gross receipts tax rates currently range from .1037% to 2.0736%, depending on the business activity. To determine the gross receipts tax rate for a specific business activity in the State of Delaware, please visit the Tax Tip for your business type.