Resale Certificate in Delaware (2026)

Key facts

Status

Legal

License required

Yes

Jurisdiction

Delaware

Last reviewed

2026-04-09

Resale Certificate laws in Delaware

The Streamlined Sales Tax Governing Board explains that purchasers give a completed exemption certificate to their supplier and retain a copy, rather than sending it to the board or the states. It says its certificate and instructions are accepted by 24 Streamlined member states, but not every state allows every exemption listed and a specific state ID number may be required. For a resale purchase, the board’s instructions distinguish registration required in the claimed state from an unregistered purchaser using an ID issued by another state; purchasers not registered anywhere must follow the remaining certificate instructions. The board says sellers must check each state’s registration requirements. Its seller guidance preserves an exception for an entity-based exemption at a seller-operated location where the state does not allow that exemption, and specifically notes Georgia’s purchaser-ID verification requirement. Its drop-shipment discussion is limited to tangible personal property sourced to a member state; services and digital products depend on state law. A resale document does not by itself establish that a transaction is exempt or that a particular state accepts that form. The captured board membership list does not list Delaware as a Streamlined member. This interstate-board education does not establish Delaware’s acceptance of a Streamlined form or access to member-state registration. The existence of an applicable state or local sales/use tax, and whether these concepts are relevant to a particular transaction, must be established separately; no statewide tax, economic-nexus threshold or registration requirement is inferred here. This is attributed educational guidance from the interstate board, rather than a ruling by Delaware’s tax authority. It does not establish current rates, thresholds, dates, exemptions, registration or filing duties for your business.

Frequently asked questions

What are the Resale Certificate requirements in Delaware?

In Delaware, resale certificate status is legal. The Streamlined Sales Tax Governing Board explains that purchasers give a completed exemption certificate to their supplier and retain a copy, rather than sending it to the board or the states. It says its certificate and instructions are accepted by 24 Streamlined member states, but not every state allows every exemption listed and a specific state ID number may be required. For a resale purchase, the board’s instructions distinguish registration required in the claimed state from an unregistered purchaser using an ID issued by another state; purchasers not registered anywhere must follow the remaining certificate instructions. The board says sellers must check each state’s registration requirements. Its seller guidance preserves an exception for an entity-based exemption at a seller-operated location where the state does not allow that exemption, and specifically notes Georgia’s purchaser-ID verification requirement. Its drop-shipment discussion is limited to tangible personal property sourced to a member state; services and digital products depend on state law. A resale document does not by itself establish that a transaction is exempt or that a particular state accepts that form. The captured board membership list does not list Delaware as a Streamlined member. This interstate-board education does not establish Delaware’s acceptance of a Streamlined form or access to member-state registration. The existence of an applicable state or local sales/use tax, and whether these concepts are relevant to a particular transaction, must be established separately; no statewide tax, economic-nexus threshold or registration requirement is inferred here. This is attributed educational guidance from the interstate board, rather than a ruling by Delaware’s tax authority. It does not establish current rates, thresholds, dates, exemptions, registration or filing duties for your business.

How do I obtain a Resale Certificate in Delaware?

Delaware requires a Resale Certificate. Contact the relevant state agency for application details and testing locations.

Can I use my out-of-state Resale Certificate in Delaware?

Delaware generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.

What are the penalties for resale certificate violations in Delaware?

Penalties for resale certificate violations in Delaware vary based on the specific offense. Verify current penalties with official state resources.