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 with a sales tax license endorsement. This permit allows your business to collect and remit sales tax on taxable goods and services.

Steps to Obtain a Seller's Permit

• Register Your Business: Before applying, ensure your business is registered with the Delaware Division of Corporations if operating as an LLC, corporation, or partnership.
• Apply for a Delaware Business License: Submit an application through the Delaware One Stop online portal or by mail. This license includes the sales tax license endorsement necessary to sell taxable goods.
• Provide Business Details: Be prepared to provide your federal Employer Identification Number (EIN), business location, ownership information, and the nature of your sales activities.
• Pay Applicable Fees: Delaware charges an annual business license fee based on your business type and activities. Fees vary and are due upon application and annually thereafter.
• Maintain Compliance: Once licensed, you must collect sales tax, file periodic sales tax returns, and keep accurate sales records for bookkeeping and reporting purposes.

Additional Operational Considerations

• Sales Tax Reporting: Delaware does not impose a state sales tax, but if your business sells products in other states, you may need to register for sales tax permits in those states.
• Recordkeeping: Maintain detailed records of all sales transactions, exemptions, and tax collected to support compliance and potential audits.
• Employee Classification and Payroll: If hiring employees, ensure proper employee classification and payroll tax registration with Delaware’s Division of Revenue.
• Renewals and Updates: Business licenses must be renewed annually. Update your license information promptly if your business address or ownership changes.

As of 2026, always verify current application procedures and fees on the official Delaware Division of Revenue website or the Delaware One Stop portal to ensure compliance with the latest operational requirements.