Reseller permits in Delaware
Delaware has no sales tax, so there is no reseller permit. Delaware instead has a gross receipts tax and a separate business license. There is nothing to register for at state level, and nobody should be charging you for a state permit that does not exist. Verified on August 4, 2026.
Source: Delaware Division of Corporations. Checked August 4, 2026.
Filings we do handle in Delaware
Does Delaware issue a reseller permit?
No. Delaware has no sales tax, so there is no reseller permit. Delaware instead has a gross receipts tax and a separate business license.
- Required in Delaware
- No
- Sales tax agency
- Delaware Division of Corporations
- Government fee
- None
- Our service fee
- Not charged
Does a Delaware reseller permit protect your personal assets?
No. A permit registers you for sales tax; it does not put anything between your business and your personal assets. If that matters to you, forming an LLC in Delaware costs $110 in state fees plus our $100.
What else does Delaware require of an LLC?
Delaware requires no annual report but an annual LLC tax ($400 to the state) and a registered agent at all times, and, with no statewide sales tax, no state sales tax registration.
Annual LLC tax
$400 to the state. Delaware charges a flat annual LLC tax due June 1 rather than a report. Late payment adds $200 plus interest. More on the Delaware annual LLC tax.
Registered agent
Every Delaware LLC has to name one. It can be you at no cost if you have a street address in the state. Ours is $99 a year and optional, with no first year that quietly becomes a renewal.
Trade name, if you use one
Delaware registers trade names at the county level, so there is no single state fee. Delaware registers trade names with the Prothonotary in each county. Contact us and we will quote it by hand.
What else do people ask about Delaware reseller permits?
Nothing, because there is no permit to buy. Delaware has no sales tax, so there is no reseller permit. Delaware instead has a gross receipts tax and a separate business license.
Usually not. A reseller permit registers you with the Delaware revenue department to collect and remit sales tax and to buy inventory for resale without paying tax on it. A business license is a separate permission to operate, often issued by a city or county. A few states fold both into one application; most do not.
You register where you have nexus, which is a tax question about where your business has enough presence or sales to owe the state something. Physical presence in Delaware creates it; so can crossing a sales threshold from out of state. That is a question for your accountant, not for us. Most sellers start with their home state and add others as they grow.
Other Delaware filings
What other states charge
Government fees on this page are paid to the Delaware Division of Corporations. Fees are taken from each state's official fee schedule, last checked August 4, 2026. States change them without much warning, and your exact total is recalculated at checkout from the same table. FastBusinessFiling is a filing service, not a law firm or an accounting firm, and does not give legal or tax advice. You can file any of this yourself directly with Delaware.
