TAX NEWS - January 2010

Delaware: Certificate of Tax Clearance

The Secretary of State issues Certificates of Good Standing for franchise taxes.


Tax Certificates

The Division of Revenue issues Certificates of Tax Clearance for corporate and personal income taxes.

In order to complete the request for certification - corporate taxpayers need to provide the Name of the Corporation, the Federal Identification Number, the state of incorporation and a fee of $40 per corporation.

Individual taxpayers requesting a Certificate of Tax Clearance need to provide their Name, Social Security Number and their state of residence, and a fee in the amount of $20.

Corporate and Individual taxpayers may send their request with fee to:

Division of Revenue
Attn: Bill Kirby, MS 18
PO Box 8911
Wilmington DE 19899-8911
(302) 577-8259
william.kirby@state.de.us


Exemption Certificates

There are no state or local sales taxes in Delaware and as such, sales tax exemption certificates are not applicable to Delaware. Delaware imposes license and gross receipt taxes on the sale of most goods and services. These fees are imposed on the seller or service provider and may not be passed on to the consumer. Sales for resale are not exempt. There are a limited number of exemptions from these fees and taxes. Please view Tax Tips to find out if your business is exempt.