The Gross Receipts Tax (GRT) is a levy imposed by the Delaware Division of Revenue on businesses operating in Delaware, based on their total gross revenues (receipts) from sales of goods or services within the state.
of its budget is earned from a gross receipts tax on businesses.
Delaware’s Gross Receipts Tax applies to all revenue from goods sold or services provided within the state. No deductions are allowed for expenses such as cost of goods sold, labor, interest, delivery charges, or discounts.
GRT rates vary by industry and business classification. Published guidance shows rates generally ranging from about 0.0945% to 1.9914%, depending on the type of business activity.
Many business types receive monthly or quarterly exclusion amounts, meaning a portion of their receipts is exempt before the tax applies. These exclusion levels differ by both industry and filing frequency.
Businesses file their GRT returns either monthly or quarterly, depending on their total gross receipts. New businesses typically begin on a quarterly filing schedule.
The tax applies to businesses conducting activities in Delaware, whether selling goods or providing services. Out-of-state businesses may also be liable if they have a physical presence in Delaware, such as employees, inventory, offices, or warehouses. Remote sellers without physical nexus are generally not subject to GRT.
Late filings or payments can lead to penalties, including a 5% penalty per month for late returns and 0.5% monthly interest, plus additional charges for failure to pay.
Obtain a Delaware Business License by registering through the Delaware One Stop Portal, selecting your business activities, and paying the required fee. Once licensed, the Division of Revenue assigns your filing frequency, with most new businesses starting as quarterly filers.
Businesses do not collect GRT from their customers.
This is an internal business tax, not a sales tax.
No. GRT is not a sales tax and is never charged to customers. It is a tax paid directly by the business on its gross revenue from goods sold or services provided in Delaware.
No. Delaware does not allow deductions for labor, materials, shipping, interest, discounts, or any other costs. GRT is calculated solely on total gross receipts.
Only if it has physical nexus in Delaware - such as employees, inventory, a warehouse, or an office. Purely remote sellers with no physical presence in the state are generally not required to pay GRT.
eezi by VAT IT and Consilio.io: SAP Concur e-Invoicing Partnership Every Business is Also Somebody Else’s Supplier A finance team running SAP Concur usually thinks of e-Invoicing as an incoming problem. A supplier issues something and Concur Invoice has to make sense of it. But that same business is also a supplier to somebody […]
When You Need an Intra-Community VAT Number and How to Get One If your business buys or sells goods and services across EU borders, intra-community VAT is something you will need to understand. It is not the same as domestic VAT, and the rules around registration, invoicing, and reporting work differently from what most businesses […]
5 Top AI-Powered Tax Compliance Tools Tax compliance software has come a long way and what used to mean basic automation now includes machine learning, smarter data processing and tools that can spot problems before they become expensive. The category has a new name: AI-powered tax compliance. For finance and tax teams managing tax […]
SAF-T Reporting Explained: What Businesses Need to Submit for VAT Compliance Tax authorities across Europe are moving away from manual, sample-based audits. In their place, a growing number of jurisdictions now require businesses to submit structured accounting and VAT data in a standardised format that can be checked automatically, at scale, and in far greater […]
The DGFiP Has Spoken: France’s September e-Invoicing Deadline Stands. There has been speculation in recent weeks about whether France’s mandatory e-Invoicing deadline would be pushed back following a cyberattack on the DGFiP, France’s Public Finances Directorate. The French government has now responded directly, and the answer is unambiguous: no postponement. David Amiel, Minister for […]
How to Deregister for VAT and What to Consider First A drop in turnover, a change of business model, or the closure of a cross-border sales channel can all result in a company being registered for a tax it no longer needs to charge. Cancelling that registration is rarely as simple as writing to the […]
EDI vs E-Invoicing: What’s the Difference and Which Does Your Business Need? Both EDI and e-Invoicing move structured transactional data electronically between businesses. On the surface they look similar. In practice they serve different purposes, operate through different mechanisms, and carry very different compliance implications depending on where your business operates. Understanding the distinction is […]
Backdating VAT Registration: What Businesses Need to Know VAT registration has a deadline. Miss it, and the tax authority does not simply move the start date forward to when you applied. In most cases, it moves it back to when you should have registered in the first place. That gap between when you were liable […]
VAT IT and Helios: Every Invoice Verified, All Eligible VAT Recovered. When your business crosses borders, the tax rules, invoice formats, and compliance requirements change with every country you enter. Most expense platforms were not built to handle that. Managing it across multiple vendors is where things tend to go wrong. Helios and VAT […]
Oman’s e-Invoicing Rollout Just Changed. Here Is the Updated Timeline. On 9 August 2026, Oman’s Tax Authority issued Decision No. 189/2026, adjusting the phased rollout of its mandatory e-Invoicing programme and providing more clarity in respect of the affected taxpayers. The dates have moved. The direction has not. What Changed Phase Who It Covers Previous […]
The Gross Receipts Tax (GRT) is a levy imposed by the Delaware Division of Revenue on businesses operating in Delaware, based on their total gross revenues (receipts) from sales of goods or services within the state.
of its budget is earned from a gross receipts tax on businesses.
Delaware’s Gross Receipts Tax applies to all revenue from goods sold or services provided within the state. No deductions are allowed for expenses such as cost of goods sold, labor, interest, delivery charges, or discounts.
GRT rates vary by industry and business classification. Published guidance shows rates generally ranging from about 0.0945% to 1.9914%, depending on the type of business activity.
Many business types receive monthly or quarterly exclusion amounts, meaning a portion of their receipts is exempt before the tax applies. These exclusion levels differ by both industry and filing frequency.
Businesses file their GRT returns either monthly or quarterly, depending on their total gross receipts. New businesses typically begin on a quarterly filing schedule.
Businesses file their GRT returns either monthly or quarterly, depending on their total gross receipts. New businesses typically begin on a quarterly filing schedule.
Obtain a Delaware Business License by registering through the Delaware One Stop Portal, selecting your business activities, and paying the required fee. Once licensed, the Division of Revenue assigns your filing frequency, with most new businesses starting as quarterly filers.
Businesses do not collect GRT from their customers.
This is an internal business tax, not a sales tax.
No. GRT is not a sales tax and is never charged to customers. It is a tax paid directly by the business on its gross revenue from goods sold or services provided in Delaware.
No. Delaware does not allow deductions for labor, materials, shipping, interest, discounts, or any other costs. GRT is calculated solely on total gross receipts.
Only if it has physical nexus in Delaware - such as employees, inventory, a warehouse, or an office. Purely remote sellers with no physical presence in the state are generally not required to pay GRT.
eezi by VAT IT and Consilio.io: SAP Concur e-Invoicing Partnership Every Business is Also Somebody Else’s Supplier A finance team running SAP Concur usually thinks of e-Invoicing as an incoming problem. A supplier issues something and Concur Invoice has to make sense of it. But that same business is also a supplier to somebody […]
When You Need an Intra-Community VAT Number and How to Get One If your business buys or sells goods and services across EU borders, intra-community VAT is something you will need to understand. It is not the same as domestic VAT, and the rules around registration, invoicing, and reporting work differently from what most businesses […]
5 Top AI-Powered Tax Compliance Tools Tax compliance software has come a long way and what used to mean basic automation now includes machine learning, smarter data processing and tools that can spot problems before they become expensive. The category has a new name: AI-powered tax compliance. For finance and tax teams managing tax […]
SAF-T Reporting Explained: What Businesses Need to Submit for VAT Compliance Tax authorities across Europe are moving away from manual, sample-based audits. In their place, a growing number of jurisdictions now require businesses to submit structured accounting and VAT data in a standardised format that can be checked automatically, at scale, and in far greater […]
The DGFiP Has Spoken: France’s September e-Invoicing Deadline Stands. There has been speculation in recent weeks about whether France’s mandatory e-Invoicing deadline would be pushed back following a cyberattack on the DGFiP, France’s Public Finances Directorate. The French government has now responded directly, and the answer is unambiguous: no postponement. David Amiel, Minister for […]
How to Deregister for VAT and What to Consider First A drop in turnover, a change of business model, or the closure of a cross-border sales channel can all result in a company being registered for a tax it no longer needs to charge. Cancelling that registration is rarely as simple as writing to the […]
EDI vs E-Invoicing: What’s the Difference and Which Does Your Business Need? Both EDI and e-Invoicing move structured transactional data electronically between businesses. On the surface they look similar. In practice they serve different purposes, operate through different mechanisms, and carry very different compliance implications depending on where your business operates. Understanding the distinction is […]
Backdating VAT Registration: What Businesses Need to Know VAT registration has a deadline. Miss it, and the tax authority does not simply move the start date forward to when you applied. In most cases, it moves it back to when you should have registered in the first place. That gap between when you were liable […]
VAT IT and Helios: Every Invoice Verified, All Eligible VAT Recovered. When your business crosses borders, the tax rules, invoice formats, and compliance requirements change with every country you enter. Most expense platforms were not built to handle that. Managing it across multiple vendors is where things tend to go wrong. Helios and VAT […]
Oman’s e-Invoicing Rollout Just Changed. Here Is the Updated Timeline. On 9 August 2026, Oman’s Tax Authority issued Decision No. 189/2026, adjusting the phased rollout of its mandatory e-Invoicing programme and providing more clarity in respect of the affected taxpayers. The dates have moved. The direction has not. What Changed Phase Who It Covers Previous […]
This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.
