Selling at and running markets in Delaware.
Delaware has no state sales tax, but any business operating there needs a Division of Revenue business license and pays a gross receipts tax; temporary sellers are licensed as transient retailers. Home bakers need a Cottage Food permit from the Division of Public Health, and temporary event food permits come from the Division of Public Health's Environmental Health Field Services.
Updated
Sales tax.
No state sales tax; business license and gross receipts tax instead
The Division of Revenue says Delaware imposes no state sales tax, so vendors do not collect sales tax from buyers. Instead the business holds a Delaware business license and pays a gross receipts tax on its receipts; the Division gives rates from .0945% to 1.9914% depending on business activity.
- Who
- Vendors
- From
- Delaware Division of Revenue
- When
- Any person or business selling goods in Delaware, including at markets and events
Transient retailer license, bond and gross receipts tax
Transient retailers must hold a business license, register the merchandise they will sell and a registered agent in Delaware, and post a bond. Gross receipts tax for retail sales is .7543% after a $100,000 monthly exclusion, and sales of handmade or craft objects by the maker of less than $1,000 per year are not counted as gross receipts. The Division notes some retailers in listed categories are exempt from these provisions.
- Who
- Vendors
- From
- Delaware Division of Revenue
- When
- A retailer who transacts a temporary or transient business for less than four months during the year or less than 90 actual days of business, such as at a craft fair or flea market
- Fee
- $90 for the first place of business and $40 for each additional location; $1,000 bond
Selling homemade food (cottage food).
At a glance: license or permit, a $30 state fee. Compare all 50 states.
Cottage Food Establishment permit
Delaware's Cottage Food Regulation allows non-time/temperature-controlled foods from the Division's approved list, made in the producer's primary-residence kitchen, with a permit displayed at the sales venue. Sales must be direct to consumers in Delaware; online sales, wholesale sales and sales through resellers are not permitted, and bake sales restricted to members are exempt.
- Who
- Vendors
- From
- Delaware Department of Health and Social Services, Division of Public Health, Office of Food Protection
- When
- Home bakers and makers of jams, jellies and candy who sell to consumers at farmers markets, craft fairs and other approved venues
- Fee
- Annual permit fees will be in the amount of $30 per CFE.
Temporary food permits.
Temporary food establishment permit
The State's Business First Steps listing says Environmental Health Field Services issues temporary food establishment permits, with county offices for New Castle, Kent and Sussex. The Division's requirements page repeats the 10-day application deadline and requires food to be prepared on-site or at a permitted food establishment.
- Who
- Vendors
- From
- Delaware Division of Public Health, Environmental Health Field Services (New Castle, Kent and Sussex county offices)
- When
- Food vendors at a temporary event, for up to 14 days of operation per year
- Fee
- None
- Timing
- Applications for a temporary food establishment must be submitted a minimum of 10 days prior to the date of the event.
Farmers markets and produce.
Legal-for-trade scales and weights and measures
All businesses selling to the public by weight, measure or count with a commercial device must use a legal-for-trade device and notify Delaware Weights and Measures. The page lists a contact email for instructions.
- Who
- Vendors
- From
- Delaware Department of Agriculture, Weights and Measures
- When
- Vendors selling products by weight, measure or count with a commercial device, such as produce sold on a scale
Business registration.
Delaware business license
The Division of Revenue says any person or entity conducting a trade or business in the State must have a Delaware business license, and that a city or county license may also be required locally. Licenses expire each December 31, and a temporary license can be printed after online registration.
- Who
- Organizer and vendors
- From
- Delaware Division of Revenue (One Stop Business Licensing and Registration Service)
- When
- Any person or entity conducting a trade or business in Delaware, from the time business starts
- Fee
- Fees for a general business license are dependent on the type of business and category.
City and county permits in Delaware.
Event permits, vendor licenses and food permits are mostly local. Pick your city or county:
Collect the paperwork with each application.
Ask vendors for their sales tax registration, cottage food registration or food permit and insurance certificate as required documents on your application form, and check them before you approve anyone.
Where the sources are unclear.
- No official Delaware page was found stating a duty for market or flea market organizers about vendors' licenses, so no promoter duty is listed. Ask the Division of Revenue business license desk, (302) 577-8778 or bustax@delaware.gov.
- The transient retailer fee and rate figures come from a Division of Revenue Tax Tips sheet that is undated; confirm with the Division before quoting them to vendors.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Delaware?
No state sales tax; business license and gross receipts tax instead (Delaware Division of Revenue): The Division of Revenue says Delaware imposes no state sales tax, so vendors do not collect sales tax from buyers. Instead the business holds a Delaware business license and pays a gross receipts tax on its receipts; the Division gives rates from .0945% to 1.9914% depending on business activity. Transient retailer license, bond and gross receipts tax (Delaware Division of Revenue): Transient retailers must hold a business license, register the merchandise they will sell and a registered agent in Delaware, and post a bond. Gross receipts tax for retail sales is .7543% after a $100,000 monthly exclusion, and sales of handmade or craft objects by the maker of less than $1,000 per year are not counted as gross receipts. The Division notes some retailers in listed categories are exempt from these provisions.
Can I sell homemade food at a farmers market in Delaware?
Cottage Food Establishment permit (Delaware Department of Health and Social Services, Division of Public Health, Office of Food Protection): Delaware's Cottage Food Regulation allows non-time/temperature-controlled foods from the Division's approved list, made in the producer's primary-residence kitchen, with a permit displayed at the sales venue. Sales must be direct to consumers in Delaware; online sales, wholesale sales and sales through resellers are not permitted, and bake sales restricted to members are exempt.
Who issues temporary food permits for events in Delaware?
Temporary food establishment permit (Delaware Division of Public Health, Environmental Health Field Services (New Castle, Kent and Sussex county offices)): The State's Business First Steps listing says Environmental Health Field Services issues temporary food establishment permits, with county offices for New Castle, Kent and Sussex. The Division's requirements page repeats the 10-day application deadline and requires food to be prepared on-site or at a permitted food establishment.
Do I need a state business license to be a vendor in Delaware?
Delaware business license (Delaware Division of Revenue (One Stop Business Licensing and Registration Service)): The Division of Revenue says any person or entity conducting a trade or business in the State must have a Delaware business license, and that a city or county license may also be required locally. Licenses expire each December 31, and a temporary license can be printed after online registration.
Sources.
This page summarizes official state sources and isn't legal or tax advice. Rules and fees change; confirm with each agency.
Every fact on this page comes from these official pages, checked on 2026-10-11. Details change; tell us at hello@bzar.app if something here is out of date.
- https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/
- https://revenuefiles.delaware.gov/docs/transretailers.pdf
- https://regulations.delaware.gov/AdminCode/title16/Department%20of%20Health%20and%20Social%20Services/Division%20of%20Public%20Health/Health%20Systems%20Protection%20(HSP)/4458A.shtml
- https://regulations.delaware.gov/api/AdminCode/title16/4458A/ce157087-dd78-4761-9f86-bc737639deef
- https://firststeps.delaware.gov/food_temporary/
- https://dhss.delaware.gov/dph/homepage/about/sections/hsp/licenses-and-permits/food-protection/temporary-food-establishment-requirements/
- https://firststeps.delaware.gov/selling-to-the-public-using-a-commercial-device/
- https://firststeps.delaware.gov/general_business_license/
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