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How to start a business in Delaware

Any company that does business in Delaware has two or more requirements:

If you form a corporation in Delaware, you must pay an annual Franchise Tax for the privilege of incorporating in Delaware.

If you form a corporation in Delaware, you must file Corporate Income Tax with the Delaware Division of Revenue.

Delaware does not have a state or local sales tax. Delaware does, however, have an annual business license requirement, as well as a gross receipts tax that is imposed on the seller of goods or provider of services.

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