Weather & Travel, Contact Us Q. Gross receipts tax rates currently range from .0945% to .7468%, depending on the business activity. The Act also increases various gross receipts tax and employer withholding filing thresholds … A. Additionally, a tiered minimum tax is imposed on all businesses with taxable gross receipts of $150,000.00 or more, at amounts ranging from $150 for filers less than $1 million in receipts to $2,600 for filers with more than $4 million in receipts. What penalties apply to late filing and/or payment of gross receipts tax? You do not have to pay gross receipts tax on goods shipped by you directly to your customer outside of Delaware, but you need to keep documentation of the interstate shipment. Mobile Apps Q. Related Topics:  business, business taxes, faq, faqs, gross, gross receipts, income, questions, receipts, revenue, tax, taxes, Delaware's Governor If a taxpayer has nexus with a state, then the taxpayer has a tax-filing obligation and may owe state income, franchise or gross receipts tax, or it must collect and remit sales and use taxes on … Elected Officials State Regulations Delaware gross receipts tax is due in instances when the retail customer picks up or takes delivery of the product in Delaware, regardless of the ultimate destination. Q. Personal Income Tax A. Q. Q. Weather & Travel, Contact Us Home. If you are set-up as a monthly filer, then your gross receipts tax is due on or before the 20th day of each month with respect to the aggregate gross receipts for the immediately preceding month. A. Delaware’s Gross Receipts Tax is a tax on the total gross revenues of a business, regardless of their source.This tax is levied on the seller of goods or services, rather than on the consumer. Q. A. Save time and reduce errors when you file your taxes online! How do I submit a Request for Change for my gross receipts tax coupons? To determine the exclusion for a specific business activity in the State of Delaware, please visit the Tax Tip for your business type. Franchise Tax In January 2021, a new online portal will be available at https://tax.delaware.gov and will allow all taxpayers to file and pay gross receipts tax returns, as well as other taxes, online. This notification is part of the Division of Revenue’s annual notification process, in which businesses and employers receive updates regarding their filing responsibilities for the upcoming year. Delaware Marketplace … Transparency Q. On January 27, 2016, Governor Jack Markell signed into law the Delaware Competes Act of 2016 (Act), 1 which phases in single sales factor apportionment for purposes of Delaware’s corporation income tax (CIT), with certain exceptions. Our online tax systems are currently experiencing technical difficulties, creating higher than normal call volumes – we appreciate your patience while we resolve the issue. The form is also used to notify the Division of Revenue if you have gone out of business. As a Delaware ‘Wholesale’ business, if my customer takes possession of the merchandise in Delaware for subsequent delivery and consumption outside this state, am I liable for gross receipts tax on that sale? How can I obtain gross receipts tax coupons? Checking AccountCredit Card 1. Coupons are now available online by visiting www.revenue.delaware.gov and clicking the link “Print Business Tax Forms.” If you do not have access to the internet, you may call (302) 577-8780 or e-mail [email protected] to obtain forms. Withholding Tax Q. Governor Matthew Denn - List of State Senators ... Division of Revenue: Gross Receipts Taxes. A. You may send your gross receipts tax coupons to the following address: Delaware Division of Revenue, Attn: Gross Receipts Tax Dept., P.O. Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state. View Completed Filings … E-mail / Text Alerts ©MMXXI Delaware.gov, Step 2: Requirements for Delaware Businesses, Step 3: Licensing and Registration Information. What is the mailing address for filing gross receipts tax coupons? 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