Delaware does not have any state or local sales taxes. However, it does have a Gross Receipts Tax. This is a tax that the seller pays and it is not charged to the customer. The gross receipts tax ranges from 0.0945% to 0.7468%, depending on the business activity.
If you do business in Delaware, be sure you understand their Gross Receipts Tax. (GRT)
Delaware provides a guide for licenses and GRT for photographers (linked in the resources below).
Delaware says :
“Photographers are required to obtain a business license -- $75 for the first location and $25 for each additional location -- which must be renewed annually on or before December 31st of each year. Transient photographers must pay the $75 annual license fee plus a fee of $25 per day for each day worked in Delaware.”
<aside> ⚠️ Delaware describes transient photographers as “every person who does not have a regular or established place of business within Delaware”.
This means that if you are a photographer traveling to Delaware for a photoshoot, you are required to register for a license (and potentially pay GRT) for the time you worked in Delaware.
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There are exclusions on the GRT tax based on monthly sales amounts. Reference the guide below for additional details.
Delaware Gross Receipts Tax FAQ
Delaware Tax Tips for Photographers
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<aside> 📢 We want you to know that we have diligently crafted this sales tax guide to the best of our abilities, with the resources we have access to, including calling the states themselves for clarity. Please be advised that this guide is only ever as up-to-date as the date at the bottom of this page. We strive to keep this as up-to-date as possible as we use this internally in our firm for our clients. We must also acknowledge the dynamic nature of tax regulations. For this reason, we would like to suggest that you confirm its accuracy with the state directly, instilling confidence in this guide's reliability for your photography business.
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Last Updated 02/2025 - By Bastian Accounting | Accountant & Tax Pros for Photographers