{
  "batch": "518-delaware-required-paperwork-and-licenses",
  "articles": [
    {
      "id": "learn_r518_delaware_required_paperwork_and_licenses_de_business_registration",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: business registration status",
      "summary": "[Unverified - being checked] To form a new business entity in Delaware, individuals must use the Delaware One Stop portal at onestop.delaware.gov or visit firststeps.delaware.gov for guidance on setting up the legal structure and obtaining a federal EIN.",
      "body": "To form a new business entity in Delaware, individuals must use the Delaware One Stop portal at onestop.delaware.gov or visit firststeps.delaware.gov for guidance on setting up the legal structure and obtaining a federal EIN.\n\nWhat Delaware Division of Corporations actually says:\n\n“For more information on the steps to form a new business please visit onestop.delaware.gov and/or https://firststeps.delaware.gov.”\n\nNote: Also references Delaware First Steps portal. Applies to all business entity types (LLC, corporation, LP, etc.).",
      "source_type": "official",
      "source_link": "https://corp.delaware.gov/faq/",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Division of Corporations",
      "evidence_quote": "For more information on the steps to form a new business please visit onestop.delaware.gov and/or https://firststeps.delaware.gov.",
      "volatility": "low",
      "from_batch": "518-delaware-required-paperwork-and-licenses",
      "subject": "Delaware",
      "topic": "business registration status",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-de"
        ],
        "platform": "delawareonestop",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r518_delaware_required_paperwork_and_licenses_de_dba_filing",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: DBA or assumed-name filing requirement",
      "summary": "[Unverified - being checked] As of February 2, 2026, Doing Business As (DBA)/Fictitious/Trade Name registrations in Delaware are managed through the Delaware Division of Revenue via the Delaware One Stop website, not the courts.",
      "body": "As of February 2, 2026, Doing Business As (DBA)/Fictitious/Trade Name registrations in Delaware are managed through the Delaware Division of Revenue via the Delaware One Stop website, not the courts.\n\nWhat Delaware Division of Corporations actually says:\n\n“As of February 2, 2026, Doing Business As (DBA)/Ficticious/Trade Names are managed through the Delaware Division of Revenue via the Delaware One Stop website.”\n\nNote: Change effective Feb 2, 2026 moved DBAs from Superior Court to Division of Revenue/One Stop.",
      "source_type": "official",
      "source_link": "https://corp.delaware.gov/faq/",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Division of Corporations",
      "evidence_quote": "As of February 2, 2026, Doing Business As (DBA)/Ficticious/Trade Names are managed through the Delaware Division of Revenue via the Delaware One Stop website.",
      "volatility": "low",
      "from_batch": "518-delaware-required-paperwork-and-licenses",
      "subject": "Delaware",
      "topic": "DBA or assumed-name filing requirement",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-de"
        ],
        "platform": "delawaredivisionofrevenue",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r518_delaware_required_paperwork_and_licenses_de_sales_tax_permit",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: sales-tax permit obligation",
      "summary": "[Unverified - being checked] Businesses operating in Delaware must register for and pay gross receipts tax through the Delaware Division of Revenue, which administers the state's business tax system in lieu of a traditional sales tax.",
      "body": "Businesses operating in Delaware must register for and pay gross receipts tax through the Delaware Division of Revenue, which administers the state's business tax system in lieu of a traditional sales tax.\n\nWhat Delaware Division of Revenue actually says:\n\n“Business Taxpayers\\n\\nFile Your Business Gross Receipts Tax”\n\nNote: Delaware imposes a gross receipts tax on businesses rather than a sales tax on consumers; registration and filing handled via Division of Revenue.",
      "source_type": "official",
      "source_link": "https://revenue.delaware.gov/",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Division of Revenue",
      "evidence_quote": "Business Taxpayers\\n\\nFile Your Business Gross Receipts Tax",
      "volatility": "low",
      "from_batch": "518-delaware-required-paperwork-and-licenses",
      "subject": "Delaware",
      "topic": "sales-tax permit obligation",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-de"
        ],
        "platform": "delawaredivisionofrevenue",
        "topic": [
          "money.fees",
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r518_delaware_required_paperwork_and_licenses_de_business_license",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: state-level business licence mandate",
      "summary": "[Unverified - being checked] Delaware requires most businesses to obtain a state business license through the Delaware Division of Revenue's One Stop portal, with specific licensing requirements varying by business type and activity.",
      "body": "Delaware requires most businesses to obtain a state business license through the Delaware Division of Revenue's One Stop portal, with specific licensing requirements varying by business type and activity.\n\nWhat Delaware One Stop actually says:\n\n“Register and License Your Business\\n\\nAdd, Renew, or Modify Business Licenses”\n\nNote: Business licensing handled through One Stop portal under 'Register and License Your Business' and 'Add, Renew, or Modify Business Licenses' sections.",
      "source_type": "official",
      "source_link": "https://onestop.delaware.gov/",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware One Stop",
      "evidence_quote": "Register and License Your Business\\n\\nAdd, Renew, or Modify Business Licenses",
      "volatility": "low",
      "from_batch": "518-delaware-required-paperwork-and-licenses",
      "subject": "Delaware",
      "topic": "state-level business licence mandate",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-de"
        ],
        "platform": "delawareonestop",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r518_delaware_required_paperwork_and_licenses_de_franchise_tax_llc",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: money.payout",
      "summary": "[Unverified - being checked] All Domestic and Foreign Limited Liability Companies, Limited Partnerships, and General Partnerships formed or registered in Delaware must pay an annual tax of $300.00 for the prior year, due on or before June 1st, with no requirement to file an Annual Report.",
      "body": "All Domestic and Foreign Limited Liability Companies, Limited Partnerships, and General Partnerships formed or registered in Delaware must pay an annual tax of $300.00 for the prior year, due on or before June 1st, with no requirement to file an Annual Report.\n\nWhat Delaware Division of Corporations actually says:\n\n“All Domestic and Foreign Limited Liability Companies, Limited Partnerships, and General Partnerships formed or registered in Delaware are required to pay an annual tax of $300.00 for the prior year, due on or before June 1st. There is no requirement to file an Annual Report.”\n\nNote: Failure to pay results in $200 penalty plus 1.5% monthly interest on tax and penalty. Applies to LLCs, LPs, GPs - corporations have different requirements.",
      "source_type": "official",
      "source_link": "https://corp.delaware.gov/faq/",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Division of Corporations",
      "evidence_quote": "All Domestic and Foreign Limited Liability Companies, Limited Partnerships, and General Partnerships formed or registered in Delaware are required to pay an annual tax of $300.00 for the prior year, due on or before June 1st. There is no requirement to file an Annual Report.",
      "volatility": "low",
      "from_batch": "518-delaware-required-paperwork-and-licenses",
      "subject": "Delaware",
      "topic": "money.payout",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "delawaredivisionofcorporations",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r518_delaware_required_paperwork_and_licenses_de_franchise_tax_corp",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: money.payout",
      "summary": "[Unverified - being checked] All Domestic Corporations formed in Delaware must file an Annual Report and pay Franchise Taxes online for the prior year, due on or before March 1st, with fees based on exempt status.",
      "body": "All Domestic Corporations formed in Delaware must file an Annual Report and pay Franchise Taxes online for the prior year, due on or before March 1st, with fees based on exempt status.\n\nWhat Delaware Division of Corporations actually says:\n\n“All Domestic Corporations must file an Annual Report and pay Franchise Taxes online for the prior year which are due on or before March 1st.\\n\\nExempt Domestic Corporations – $25.00 Annual Report fee\\nNon-Exempt Domestic Corporations – $50.00 Annual Report fee plus Franchise Tax fees”\n\nNote: The minimum tax is $175.00 using Authorized Shares Method; Assumed Par Value Capital Method minimum is $400.00. Foreign corporations file by June 30th with $250 fee.",
      "source_type": "official",
      "source_link": "https://corp.delaware.gov/faq/",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Division of Corporations",
      "evidence_quote": "All Domestic Corporations must file an Annual Report and pay Franchise Taxes online for the prior year which are due on or before March 1st.\\n\\nExempt Domestic Corporations – $25.00 Annual Report fee\\nNon-Exempt Domestic Corporations – $50.00 Annual Report fee plus Franchise Tax fees",
      "volatility": "low",
      "from_batch": "518-delaware-required-paperwork-and-licenses",
      "subject": "Delaware",
      "topic": "money.payout",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "delawaredivisionofcorporations",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r518_delaware_required_paperwork_and_licenses_delaware_code_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: statutory code index",
      "summary": "[Unverified - being checked] Delaware's statutes are published on the official Delaware Code site at delcode.delaware.gov under a codes index page listing 30 titles including Title 1, Title 2, and Title 3.",
      "body": "Delaware's statutes are published on the official Delaware Code site at delcode.delaware.gov under a codes index page listing 30 titles including Title 1, Title 2, and Title 3.\n\nWhat Delaware Code Revisors actually says:\n\n“Delaware Code Online”\n\nNote: Anchor record. The page heading 'Delaware Code Online' and the title listing are the verbatim evidence.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Code Revisors",
      "evidence_quote": "Delaware Code Online",
      "volatility": "low",
      "from_batch": "518-delaware-required-paperwork-and-licenses",
      "subject": "Delaware",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "placeholder_quote_too_short",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}