Invoicing in Delaware

Built-in handling of DE sales tax (0% state rate) and statutory late fees.

State sales tax
0.00%
Late fee max
1.5%/mo
Metros covered
1
Written contract req.
No

Delaware compliance at a glance

  • Sales tax: 0.00% state rate. No state or local sales tax. Gross receipts tax on businesses instead.
  • Late fees: Up to 1.5% per month. (Del. Code tit. 6, §2301) Legal rate 5% over Fed discount rate; no usury cap on commercial loans.
  • Prompt-pay law: Delaware Prompt Payment Act (Del. Code tit. 29 §6516 for state; tit. 6 §3506 for construction). Construction subs paid within 30 days of GC receiving payment.

Delaware metros

Delaware guides