Delaware Business Licenses

Delaware has an annual business license requirement for all businesses, as well as a gross receipts tax that is imposed on the seller of goods or provider of services. Sales of tangible property are additionally subject to a retail or wholesaler license and gross receipts tax. These taxes are imposed on the seller and remitted monthly or quarterly, depending on the business activity, to the Delaware Division of Revenue (Chapters 21, 23, 25, 27, and 29, Title 30, Delaware Code). Delaware does not have a state or local sales tax. Delaware's Business Registration and Licensing System allows businesses to obtain a Delaware business license and register online with the Delaware Division of Revenue.

Any person or entity conducting a trade or business in the State of Delaware is required to obtain a Delaware business license from the Delaware Division of Revenue. This includes entities located in Delaware who conduct their business outside the state. A business license must be obtained at the time business commences in Delaware. All businesses (except sole proprietors with no employees) must additionally register with the federal government and obtain an Employee Identification Number (EIN). Businesses can comply with federal requirements by contacting the Employer ID Numbers section of the IRS website. Depending on where the business is located in Delaware, the city and/or county may also require a city and/or county business license, in addition to a State of Delaware business license. Businesses with employees must additionally register with the Delaware Division of Unemployment Insurance and the Delaware Office of Workers Compensation. Corporations, Partnerships, Limited Liability Companies, etc. who conduct business in Delaware must additionally register with the Delaware Division of Corporations. Certain professions must additionally register and obtain a license with the Delaware Division of Professional Regulations.

This dataset includes current and historial registered businesses in Delaware. The information for each business includes license number, business entity name, trade name or doing business as name, business activity, license valid date and expiration date, business location, etc.

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