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New License Fee Tax Rates for Delaware, January 2014


 Transient retailers in Delaware now subject to a gross receipts tax rate of 0.7543%.

Numerous license fee tax rates in Delaware have decreased, effective January 1, 2014.

New tax rates include, but are not limited to:

  • Amusement Machine Owner Business License Fee, 0.003083;
  • Commercial Feed Dealers, 0.000996;
  • Food Processors, 0.001991;
  • Manufacturers, 0.001260;
  • Occupational / Professional, 0.003983; and
  • Electric and Gas Utility, 0.0500.

In addition, the 2014 tax rate for all taxable gross receipts in grocery supermarkets is 0.003267. Previously, there were two rates: 0.0033 on the first $2 million per month "and 0.006181 on the remaining taxable gross receipts." The hotels, motels and tourist homes tax rate is 8%.

A Delaware Division of Taxation website.

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Delaware State Rates

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.