Delaware — statewide
Delaware Division of Revenue
In short
Delaware Division of Revenue issues 4 permits we publish for Delaware — statewide, last verified 2026-09-04. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Contractor Business License | Delaware Division of Revenue | $75 a year, the same base rate as the general business license, taxed further on gross receipts at 0.6472% | annual | 2026-09-04 |
| Business License | Delaware Division of Revenue | $75 a year for most classifications, $90 for general retailers; each additional location adds $25 or $40 | annual, expiring December 31 — a 3-year license may be bought after the first year at exactly three times the annual fee | 2026-09-04 |
| Auto Repair Shop License — Delaware position (general business license applies)only if it applies to you | Delaware Division of Revenue | No fee | not applicable | 2026-09-04 |
| Sales Tax Permit — Delaware position (gross receipts tax instead)only if it applies to you | Delaware Division of Revenue | No fee | not applicable | 2026-09-04 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Contractor Business License
Contractors license through the same Division of Revenue business license system as any other business, at the identical $75 base rate. A non-resident contractor faces an additional requirement the rest of this license category does not: registering with the Department of Labor's Industrial Accident Board before a license issues, and posting a bond, cash bond or letter of credit equal to 6% of the contract amount.
Business License
Seventy-five dollars covers most classifications — contractors, general services, wholesalers, manufacturers — while a general retailer pays $90 (the $75 base plus a $15 Retail Crime Unit fee). This license applies only to a business actually conducting activity within Delaware; the state's well-known incorporation industry is separate and unrelated — an out-of-state entity that merely forms under Delaware corporate law without operating in the state does not need this license. There is no discount for buying three years at once: the three-year price is a flat multiple of the annual rate.
Auto Repair Shop License — Delaware position (general business license applies)
The Division of Revenue's detailed list of licenses and tax rates contains no distinct auto repair classification, so a shop doing general mechanical work licenses under a general classification such as General Services and pays the same $75 business license as any other service business; no separate state repair license fee is shown here. Delaware Business First Steps lists a separate air quality permit for auto body shops that use spray coatings above certain levels, recorded here as its own item because it applies only to that narrower category of work.
Sales Tax Permit — Delaware position (gross receipts tax instead)
The Division of Revenue's Doing Business in Delaware guidance states that Delaware does not have a state or local sales tax, so no sales tax permit fee is shown here. In its place, the seller itself pays a gross receipts tax at a rate set by business activity: the Division states that business and occupational gross receipts tax rates range from 0.0945% to 1.9914%, or a variable rate on petroleum products that may be as high as 2.4218%, and its detailed rate list shows, for example, 0.1260% for manufacturers and 0.3983% for general services. The tax is administered through the same $75 business license registration a business already needs rather than through any separate permit.
Contact
- Jurisdiction
- Delaware — statewide
- Phone
- (302) 577-8200
- Website
- revenue.delaware.gov
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Delaware Business First Steps — auto body shop requirements checklist, referencing the air quality permitDelaware Department of State · primary source · retrieved 2026-09-04
- Delaware Division of Revenue — business license FAQ, the $75 base fee and the December 31 expirationDelaware Division of Revenue · primary source · retrieved 2026-09-04
- Delaware Division of Revenue — detailed list of license fees and gross receipts tax rates by classificationDelaware Division of Revenue · primary source · retrieved 2026-09-04
- Delaware Division of Revenue — resident and non-resident contractor licensing and bonding requirementsDelaware Division of Revenue · primary source · retrieved 2026-09-04
Other Delaware statewide offices
- Delaware Department of State, Division of Corporations
- Delaware Division of Public Health, Office of Food Protection
- Delaware Board of Cosmetology and Barbering, Division of Professional Regulation
- Delaware Board of Electrical Examiners, Division of Professional Regulation
- Delaware Board of Plumbing, Heating, Ventilation, Air Conditioning and Refrigeration Examiners
- Delaware Board of Veterinary Medicine, Division of Professional Regulation
- Delaware Department of Education, Office of Child Care Licensing
- Delaware Department of Natural Resources and Environmental Control, Division of Air Quality
Delaware jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.