How do I apply for a seller's permit?

How to Apply for a Seller's Permit in Delaware

In Delaware, a seller's permit is commonly referred to as a Delaware Business License that authorizes you to collect and remit sales tax. Here is a practical guide to obtaining this permit for your business operations.

Step-by-Step Application Process

• Determine Your Business Type: Identify whether your business activities require a Delaware Business License, especially if you are engaged in retail sales or taxable services.
• Register Your Business: Before applying, ensure your business is registered with the Delaware Division of Corporations if you operate as an LLC, corporation, or partnership.
• Apply Online: Use the Delaware One Stop online portal (onestop.delaware.gov) to apply for your Business License, which functions as your seller’s permit.
• Complete the Application: Provide required details such as business name, address, ownership information, and nature of business activities.
• Pay the Required Fees: Fees vary depending on your business type and classification. As of 2026, expect to pay an initial license fee that covers your seller’s permit and other applicable business licenses.
• Receive Your License: Upon approval, you will receive your Delaware Business License, which authorizes you to collect sales tax and legally operate your business.

Operational Considerations

• Sales Tax Collection and Reporting: After obtaining your permit, set up systems for accurate sales tax collection, bookkeeping, and timely reporting to the Delaware Division of Revenue.
• Renewals: Delaware Business Licenses typically require annual renewal. Mark your calendar to avoid lapses that could impact your compliance.
• Employee Classification: If hiring, ensure proper classification of employees versus contractors to maintain compliance with payroll tax obligations.
• Recordkeeping: Maintain detailed sales records and license documentation to support audits and reporting requirements.