Many local jurisdictions have requirements for a business license and may have restrictions concerning the locations of conducting the referenced business activity. Please check with the local government office in the town, city or county in which you will conduct your business. The State of Delaware also has a Division of Professional Regulations. Many occupations and some types of equipment have regulatory requirements. Please contact the Division of Professional Regulation for more information.
Payments are due quarterly on the first day of the second month following the close of the quarter.
Sale of motor vehicles, trailers, motorcycles and parts physically delivered within Delaware for the purpose of resale. Payment due monthly or quarterly. Sale of parts to the ultimate consumer. Payment due monthly or quarterly. Payment due monthly or quarterly.