Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting. A separate license is needed for each distinct activity. Nothing is collected from customers; there is no sales tax to charge.
Checked Oct 21, 2026 against the agency’s page.
Step 2 of 6: Register for tax
1Set up the business
2Register for tax
3Approve the space
4Get the permits for your kind of business
5Alcohol permits
6Before the first hire
Issued by Delaware Division of Revenue, through One Stop.
Sources and dates
Division of Revenue tax tips for general retailers and restaurant retailers; 30 Del. C. chapters 23 and 29; One Stop registration pages. Checked against the agency’s page on the date shown; cities add their own fees.
Questions about opening here.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Yes. Every business operating in Delaware holds a Division of Revenue business license before opening; One Stop issues it and, with one application, registers the business for gross receipts tax, employer withholding, unemployment insurance and workers’ compensation reporting.
Delaware Division of Revenue, through One Stop.
Step 2 of 6, register for tax. The steps before it: set up the business.
Who needs a state business license in Delaware? | DoorWorthy
