Delaware — America's Tax-Free Shopping State
Delaware has no sales tax at any level — state or local. This has made Delaware a famous shopping destination for residents of neighboring states. The Christiana Mall area near Wilmington sees massive cross-border retail traffic. Premium outlets and major retailers cluster near the DE/PA and DE/MD borders specifically to attract tax-free shoppers.
Local and special taxes in Delaware
Delaware does not layer county or city general sales tax on top of a state rate. Businesses should still review gross receipts, lodging, and industry-specific taxes that may apply.
Use tax and online purchases
Residents who buy taxable goods from out-of-state sellers without tax collected may owe use tax in their home state when required. Marketplace facilitators often collect tax on behalf of remote sellers once economic nexus thresholds are met.
What shoppers should know
Tax-free shopping in Delaware can attract cross-border purchases from neighboring states. For large-ticket items, confirm whether delivery to another state triggers tax in the destination state instead.
Using this calculator
Enter amounts to confirm zero general sales tax for planning. For Alaska, select or enter a local rate when applicable. Always confirm current rules with the official tax authority linked on this page before filing or invoicing.