Persons and entities who substantially engage in trade or business in Delaware -including the ones located in Delaware but conducting business outside of Delaware- are required to obtain a business license from the Delaware Division of Revenue, and such permit must be present at the time business commences. To determine whether you are required such licensing, you can take the Nexus Questionnaire, located on the Division of Revenue website.
You can either apply for a license online or by mail. For the former, you can fill the registration form on the State website. As for the latter, you can fill and send the Form CRA with the relevant fee. In return, the State issues the license within a month once the registration is received. For the online application, on the other hand, it is possible to print a temporary license at the end of the registration.
The business licenses are valid either for one year or three years, depending on the choice of the applicant. Regardless of the length, the license expires on December 31 of the relevant year.
Please also note that business licenses are unique in a way that every each new owner of the business must apply for own licenses. Furthermore, if the type of your business is changed, you are required to apply for a new business license.
