Quick answer
Delaware requires any person or entity conducting a trade or business in Delaware to hold a state business license from the Division of Revenue at revenue.delaware.gov: a general service license costs $75 a year, and a retailer license costs $75 a year, plus $25 for each separate branch or business location. Delaware does not impose a state sales tax, but licensed businesses also pay a gross receipts tax, such as 0.7468% of gross receipts for retailers above the exclusion. Law checked on 3 Oct 2026; cities and counties can add their own rules, and this page is general information, not legal or tax advice.
Nation, an AI store builder, publishes this page. It is pre-launch, with a waitlist on withnation.ai, and it does not issue or file licenses. See where Nation fits.
Who needs a Delaware business license
Delaware has one statewide business license, issued by the Division of Revenue. The rules sit in Delaware Code Title 30: Chapter 21 covers every license, Chapter 23 sets the fees for service businesses and Chapter 29 sets them for retailers and wholesalers. The Division's business license FAQ at revenue.delaware.gov is the page to check for changes, and applications go through the One Stop portal at onestop.delaware.gov.
The Division's answer on who needs it is broad: any person or entity conducting a trade or business in Delaware must get one. That includes Delaware-based entities that do their business outside the state also need it. The timing rule is simple too: you get the license when the business starts, not after your first sale.
For example, under that rule a candle maker selling online from a home in Wilmington, a freelancer billing clients from Dover and a stall at a weekend market all need the license. A professional or child care license does not replace it: the state business license is needed in addition to any professional license.
Delaware business license fee and requirements
The license fee depends on the type of business. Most service businesses fall under the general service license, and anyone selling goods to end customers is a retailer. The table lists the main amounts and rules as the Delaware Code and the Division of Revenue state them.
A service business that also sells some goods does not always need a second license. Under Chapter 23, goods sales are incidental to a service business if they do not exceed $8,500. Above that, the goods side also falls under the retailer rules in Chapter 29.
Some occupations listed in Chapter 23 have their own fee in place of the general rate. A travel agency pays $225 a year and a security alarm business pays $115 a year, so check your activity in the statute before you apply.
The gross receipts tax that comes with the license
Delaware does not impose a state sales tax. In its place, the license comes with a gross receipts tax that the business pays on its own revenue, not one it collects from customers. Rates run from 0.0945% to 1.9914%, depending on the business activity. The rate for a general retailer is 0.7468% of gross receipts, and for most service businesses it is 0.3983% of gross receipts.
Each business gets an exclusion before the tax applies, and the Division says exclusions run generally from $100,000 a month up to $1,250,000, depending on the business activity. For a retailer it is $100,000 a month for monthly filers, or $300,000 a quarter for quarterly filers. On filing frequency, the Division uses a look-back period to decide whether a business files monthly or quarterly, and all new businesses start as quarterly filers. The exclusion applies once per enterprise: branches or entities under common ownership or control share one deduction.
Where the goods end up matters. There is no gross receipts tax on goods you ship directly to a customer outside Delaware, as long as you keep proof of the shipment. But gross receipts tax is due when the customer picks up or takes delivery in Delaware, even if the buyer then takes it out of state.
Example: a new Delaware retailer has $120,000 of retail sales in its first quarter. That is under the quarterly exclusion of $300,000 a quarter, so no gross receipts tax is due for that quarter. Delaware requires online filing required since January 1, 2021, and late returns pay 5% per month, plus interest of 0.5% per month.
How to get a business license in Delaware
The Division of Revenue takes new applications through the One Stop portal. The steps below follow the Division's FAQ.
Set up the legal entity first
If you are forming a corporation, partnership or LLC, register it before the license: corporations, partnerships and LLCs also register with the Division of Corporations. A sole proprietor can skip this step.
Get a federal EIN if you need one
The Division's FAQ says all businesses except sole proprietors with no employees need an EIN from the IRS.
Register on One Stop
Create an account at onestop.delaware.gov and complete the registration; the license application is Form CRA, completed via OneStop. Choose the business activity that matches what you do, since the activity sets the fee and the gross receipts tax rate.
Pay the fee and print the temporary license
Pay the license fee for your activity and locations. Once registration is done, a temporary license prints at the end of online registration; the permanent one is generally sent within 10 working days.
Put the license on display
The law requires you to display the license in your principal office or place of business. Missing it can bring a fine of up to $100.
Other Delaware registrations to check
The state license is one of several registrations. The Division of Revenue lists these as the ones most businesses run into:
- Local license: your city or county may also require its own business license. Check with the city or county where you operate.
- Entity filing: corporations, partnerships and LLCs also register with the Division of Corporations.
- Employees: businesses with employees also register with the Division of Unemployment Insurance and the Office of Workers Compensation. On the state side, businesses with employees register as a withholding agent in Part B of the CRA form via OneStop.
- Trade name: if you trade under a name other than your own, the trade name is now managed by the Division of Revenue, effective February 2, 2026, after formerly being managed by the Delaware Superior Court.
- Professional licenses: certain professions also need a license from the Division of Professional Regulation, and the state business license is needed in addition to any professional license.
Renewal, the three-year option and changes
A Delaware business license runs for one year, expiring December 31, so you renew by December 31 for the next year. For renewal, renewal is online, through Revenue's Online Renewal or the portal at tax.delaware.gov. After the first year you can switch to a three-year license, which costs three times the yearly fee, with no discount. It saves the yearly renewal, not money.
A few rules catch owners when the business changes. The license belongs to its holder: a license cannot be transferred to a new owner, and a change of legal entity needs a new license, for example moving from a sole proprietorship to an LLC. There is no refund for the unexpired part of a license if you close early.
Where Nation fits
Nation
Category: an AI store builder
Nation says one description of what you make builds the store, then agents handle orders, customers and delivery and run ads, content and social posts, with you approving the work. It does not register businesses or file licenses or taxes for you.
Limits today
- Status: pre-launch, with a waitlist on withnation.ai.
- Pricing and fees: not announced yet.
- Shopper marketplace: no shopper marketplace has been announced.
- Track record: no independent reviews or public stores yet.
Nation publishes this page. It is general information, and licensing and tax filings stay with you and the Delaware Division of Revenue.
Describe what you makeQuestions about the Delaware business license
How much is a Delaware business license?
A Delaware business license costs $75 a year for a general service business, and a retailer pays $75 a year, plus $25 for each separate branch or business location. Some occupations in Chapter 23 have their own fee, such as $225 a year for a travel agency. Licensed businesses also owe the gross receipts tax on revenue above the exclusion.
How do I get a business license in Delaware?
You get a Delaware business license by registering on the One Stop portal at onestop.delaware.gov, run with the Division of Revenue. You choose your business activity and pay the fee. After registration, a temporary license prints at the end of online registration; the permanent one is generally sent within 10 working days.
Do I need a Delaware business license to sell online?
An online seller based in Delaware needs a Delaware business license, because the Division of Revenue requires any person or entity conducting a trade or business in Delaware to have one. There is no gross receipts tax on goods you ship directly to a customer outside Delaware, but you still need the license.
Does Delaware have a sales tax for small businesses?
Delaware has no sales tax for small businesses to collect: Delaware does not impose a state sales tax. Licensed businesses instead pay a gross receipts tax on their own revenue, 0.7468% of gross receipts for retailers, after an exclusion of $300,000 a quarter for quarterly retail filers.
How often do I renew a Delaware business license?
A Delaware business license runs for one year, expiring December 31, so most businesses renew every year by December 31. After the first year you can buy a three-year license instead, which costs three times the yearly fee, with no discount. Renewal is online through the Division of Revenue.