Delaware DTC compliance

Compliance reference

• Permit required

  Single source

  Yes

• Volume limit

  Single source

  3 cases

• Direct shipping allowed

  Contested, needs review

  Two or more authoritative publishers disagree on this DE value, so it is under review rather than settled.

• Common carrier delivery allowed

  Single source

  Yes

• Age verification required

  Single source

  Yes

• Reporting frequency

  Single source

  Monthly

• Statute citation (NCSL)

  Withheld, older than the rules it backs

  This DE reference text was published 2021-10-15, before the 2026-08-15 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

• Reporting frequency threshold (gallons)

  Single source

  0

Rate facts

Bond amount (maximum)

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Bond amount (minimum)

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Bond basis formula

—

Bond required

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Excise rate by alcohol class

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Excise rate basis

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Excise rate per unit

—

Federal basic permit required

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Franchise tax required

—

Litter tax required

—

Monthly zero-sales report required

—

Economic nexus threshold

—

Permit application form

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Permit application URL

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Product registration required

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Maximum local sales-tax add-on

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State sales-tax rate

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Single local use-tax rate option

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