{ "batch": "422-delaware-business-and-tax-for-creators", "articles": [ { "id": "learn_r422_delaware_business_and_tax_for_creators_delaware_anchor", "category": "Business", "title": "[Unverified - being checked] Delaware business entity structure: statutory code index", "summary": "[Unverified - being checked] Delaware's statutes are published on the official Delaware Code site at delcode.delaware.gov under Title 30 (State Taxes), which indexes Chapter 11 (Personal Income Tax), Chapter 23 (Cost of Occupational Licenses and Fees), and Chapter 39 (Retail and Wholesale Merchants' License Requirements).", "body": "Delaware's statutes are published on the official Delaware Code site at delcode.delaware.gov under Title 30 (State Taxes), which indexes Chapter 11 (Personal Income Tax), Chapter 23 (Cost of Occupational Licenses and Fees), and Chapter 39 (Retail and Wholesale Merchants' License Requirements).\n\nWhat Delaware State Legislature actually says:\n\n“Title 30 State Taxes Occupational and Business Licenses and Taxes CHAPTER 23. COST OF OCCUPATIONAL LICENSES AND FEES § 2301. Occupations requiring licenses; definitions; fees; exemptions. (a) 'Persons' as defined in § 2701 of this title engaged in the occupations listed and defined in this section shall pay annual license taxes at the rates specified below. In addition to the license fee indicated below, each such person shall pay a fee of $25 for each additional branch or business location”\n\nNote: Anchor record. The page heading 'Delaware Code Online' and the code list under Title 30 are the verbatim evidence. Tags: lane=any, stage=any, region=[us-de], platform=any, topic=[money.fees, access.signup], explicitness=any", "source_type": "official", "source_link": "https://delcode.delaware.gov/title30/index.html", "last_verified": "2026-10-20", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Delaware State Legislature", "evidence_quote": "Title 30 State Taxes Occupational and Business Licenses and Taxes CHAPTER 23. COST OF OCCUPATIONAL LICENSES AND FEES § 2301. Occupations requiring licenses; definitions; fees; exemptions. (a) 'Persons' as defined in § 2701 of this title engaged in the occupations listed and defined in this section shall pay annual license taxes at the rates specified below. In addition to the license fee indicated below, each such person shall pay a fee of $25 for each additional branch or business location", "volatility": "low", "from_batch": "422-delaware-business-and-tax-for-creators", "subject": "Delaware business entity structure", "topic": "statutory code index", "tags": { "lane": "any", "stage": "any", "region": [ "any" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r422_delaware_business_and_tax_for_creators_delaware_pit_conformity", "category": "Business", "title": "[Unverified - being checked] Money.tax", "summary": "[Unverified - being checked] Delaware personal income tax taxable income for residents is defined as federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in subchapter II of Chapter 11 of Title 30 of the Delaware Code.", "body": "Delaware personal income tax taxable income for residents is defined as federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in subchapter II of Chapter 11 of Title 30 of the Delaware Code.\n\nWhat Delaware State Legislature actually says:\n\n“§ 1105. Taxable income. The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter. 30 Del. C. 1953, § 1105”\n\nNote: The Delaware Code conforms to federal AGI with modifications per §1106. No separate Delaware state income tax rate is stated in this code section itself; it modifies federal AGI. Tags: lane=any, stage=any, region=[us-de], platform=any, topic=[money.tax], explicitness=any", "source_type": "official", "source_link": "https://delcode.delaware.gov/title30/c011/sc02/index.html", "last_verified": "2026-10-20", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Delaware State Legislature", "evidence_quote": "§ 1105. Taxable income. The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter. 30 Del. C. 1953, § 1105", "volatility": "medium", "from_batch": "422-delaware-business-and-tax-for-creators", "subject": "Delaware personal income tax", "topic": "money.tax", "tags": { "lane": "any", "stage": "any", "region": [ "any" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r422_delaware_business_and_tax_for_creators_delaware_gross_receipts_tax", "category": "Business", "title": "[Unverified - being checked] Delaware gross receipts tax: money.fees", "summary": "[Unverified - being checked] Delaware's Gross Receipts Tax is a tax on the total gross revenues of a business regardless of source, levied on the seller of goods or services rather than on the consumer, with rates ranging from .0945% to 1.9914% depending on business activity, or a variable tax rate on Petroleum Products which may be as high as 2.4218%.", "body": "Delaware's Gross Receipts Tax is a tax on the total gross revenues of a business regardless of source, levied on the seller of goods or services rather than on the consumer, with rates ranging from .0945% to 1.9914% depending on business activity, or a variable tax rate on Petroleum Products which may be as high as 2.4218%.\n\nWhat Delaware Division of Revenue actually says:\n\n“Delaware's Gross Receipts Tax is a tax on the total gross revenues of a business, regardless of their source. This tax is levied on the seller of goods or services, rather than on the consumer. Gross receipts tax rates currently range from .0945% to 1.9914% or a variable tax rate on Petroleum Products which may be as high as 2.4218%, depending on the business activity.”\n\nNote: Digital goods and subscriptions would fall under 'services' taxed by gross receipts tax. Rates vary by activity. Tags: lane=any, stage=running, region=[us-de], platform=any, topic=[money.fees, access.signup], explicitness=any", "source_type": "official", "source_link": "https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/", "last_verified": "2026-10-20", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Delaware Division of Revenue", "evidence_quote": "Delaware's Gross Receipts Tax is a tax on the total gross revenues of a business, regardless of their source. This tax is levied on the seller of goods or services, rather than on the consumer. Gross receipts tax rates currently range from .0945% to 1.9914% or a variable tax rate on Petroleum Products which may be as high as 2.4218%, depending on the business activity.", "volatility": "medium", "from_batch": "422-delaware-business-and-tax-for-creators", "subject": "Delaware gross receipts tax", "topic": "money.fees", "tags": { "lane": "any", "stage": "any", "region": [ "any" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r422_delaware_business_and_tax_for_creators_delaware_business_license_req", "category": "Business", "title": "[Unverified - being checked] Delaware business license requirement: access.signup", "summary": "[Unverified - being checked] Any person or entity conducting a trade or business in the State of Delaware is required to obtain a Delaware business license from the Delaware Division of Revenue, including entities located in Delaware who conduct business outside the state. A business license must be obtained at the time business commences in Delaware.", "body": "Any person or entity conducting a trade or business in the State of Delaware is required to obtain a Delaware business license from the Delaware Division of Revenue, including entities located in Delaware who conduct business outside the state. A business license must be obtained at the time business commences in Delaware.\n\nWhat Delaware Division of Revenue actually says:\n\n“Any person or entity conducting a trade or business in the State of Delaware is required to obtain a Delaware business license from the Delaware Division of Revenue. This includes entities located in Delaware who conduct their business outside the state. A business license must be obtained at the time business commences in Delaware.”\n\nNote: Home-based creators conducting a trade or business must obtain a license. Tags: lane=choosing, stage=setting_up, region=[us-de], platform=any, topic=[access.signup, rules.content], explicitness=any", "source_type": "official", "source_link": "https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/", "last_verified": "2026-10-20", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Delaware Division of Revenue", "evidence_quote": "Any person or entity conducting a trade or business in the State of Delaware is required to obtain a Delaware business license from the Delaware Division of Revenue. This includes entities located in Delaware who conduct their business outside the state. A business license must be obtained at the time business commences in Delaware.", "volatility": "low", "from_batch": "422-delaware-business-and-tax-for-creators", "subject": "Delaware business license requirement", "topic": "access.signup", "tags": { "lane": "any", "stage": "any", "region": [ "any" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } } ] }