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Delaware: no sales tax on labor, but a gross receipts tax on the business
Delaware has no general sales tax, so there is no state sales tax to add to your labor. Read from Delaware's own revenue pages, checked November 6, 2026, with every answer quoted below.
Labor and sales tax in Delaware
No general sales tax. No state or local sales tax.
Repairs to things: not taxed. No sales tax. Your business pays Delaware gross receipts tax on its receipts instead.
Building repairs and new construction: not taxed. No sales tax. Contractors pay gross receipts tax on construction receipts above the monthly exclusion.
Installation: not taxed. No sales tax.
- “Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.” — Step 4: Learn About Gross Receipts Taxes (Delaware Division of Revenue), no date on the page
- “every contractor must pay a gross receipts tax at the rate of .6537% (.006537) times the taxable gross receipts received from construction services. The first $100,000 ($300,000 quarterly) of construction gross receipts received per month are exempt from the gross receipts tax.” — Tax Tips for Contractors and Real Estate Developers (Delaware Division of Revenue), no date on the page
The other states with no general sales tax
Delaware is one of 5 states with no general sales tax. The others, each with its own page:
- Alaska: no state sales tax; local taxes not checked
- Montana: no state sales tax; resort taxes not checked
- New Hampshire: no sales tax (not fully confirmed)
- Oregon: no sales tax
Jobs outside Delaware
Hawaii and New Mexico tax labor through a tax on the business's receipts too, on every kind of job, and do not have a sales tax by that name either.
Where a state has a sales tax, the answer turns on the job. Of the 43 states and DC with one, 29 do not tax repair labor on a building, 21 tax the labor to repair a thing, and 41 say installation depends. Repair labor on a building is taxed in New Jersey, New York, North Carolina, South Dakota, Washington and West Virginia, and new construction labor in Arizona, South Dakota and Washington. If you take work outside Delaware, check that state's own page.
Of Delaware's neighbours, New Jersey taxes repair labor on a building and Maryland and Pennsylvania do not, by their own pages.
What was not checked for Delaware
- The Division of Revenue's contractor tips sheet carries no date, so the gross receipts rate in it may not be current.
Check with the Delaware Division of Revenue
Before you bill: check with the Delaware Division of Revenue. As of November 6, 2026.
This is a plain-words summary of each state's own revenue guidance as of November 6, 2026, not tax advice. Rules have exceptions, and cities and counties can add taxes of their own. Check with the state's tax department, linked on every state's page, before you bill.
Compare Delaware with every state's answer, or with its neighbours just below.
Next door to Delaware
- Maryland: home repair not taxed, installation depends
- New Jersey: home repair taxed, installation depends
- Pennsylvania: home repair not taxed, installation depends
Official sources for Delaware
- Step 4: Learn About Gross Receipts Taxes (Delaware Division of Revenue) — no date shown
- Tax Tips for Contractors and Real Estate Developers (Delaware Division of Revenue) — no date shown
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