Delaware has not enacted legislation or issued regulations concerning the taxation of businesses that operate over the internet. However, the state’s position is that “persons conducting business via the internet are not treated any differently than persons conducting business by traditional means.” A business must have minimal contact with, or a presence in, the state to trigger nexus.
The Division of Revenue explains, “There are many activities — too many to list here — which create the jurisdictional right to tax, referred to as ‘nexus.’ It is our position that merely creating an internet site by a non-Delaware business does not, by itself, create nexus. But, locating a server in Delaware would create nexus/jurisdiction to tax the respective business.”
See the Division of Revenue: Doing Business in Delaware and Internet Sales.
