Do contractors charge sales tax in Delaware?

Delaware imposes no state sales tax, so there is no state sales tax to add to a contractor's invoice. Source: Delaware imposes no sales tax. A contractor instead pays gross receipts tax on their own receipts (Del. Code tit. 30, §2502) — a tax on the contractor, never a charge to the customer.

WhatDelaware
Contractor’s default roleNo state sales tax

Notes

Never add a tax line for a Delaware job. The contractor's gross receipts tax is their own cost of doing business and billing it as tax to the customer misstates it.

Source

Delaware imposes no sales tax. A contractor instead pays gross receipts tax on their own receipts (Del. Code tit. 30, §2502) — a tax on the contractor, never a charge to the customer.

Read the statute in the Delaware Code (Delaware General Assembly): delcode.delaware.gov.

This is a summary of a state’s published guidance, not tax or legal advice. Rates and rules change, local jurisdictions add their own, and the treatment of a specific job depends on the contract and the work. Check the citation and speak to a CPA or a state tax adviser before relying on it.

How Seayora uses this rule

Seayora resolves this rule on every invoice a contractor raises — per line, from the job site’s own address — and prints the rate, the jurisdiction and this citation on the document itself, so the estimate a customer accepts is the invoice they are billed. Where the rule is more nuanced than a single answer, Seayora refuses to guess a total rather than quoting a confident wrong one.

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