CINXE.COM

<!DOCTYPE html> <html lang="en-US"> <head><script>window['adrum-start-time'] = new Date().getTime();</script><script>(function(config){config.appKey='AD-AAB-ABF-FAP';})(window['adrum-config'] || (window['adrum-config'] = {}));</script><script src='/adrum.js'></script> <meta charset="utf-8"> <meta http-equiv="X-UA-Compatible" content="IE=edge">  <script async src="https://www.googletagmanager.com/gtag/js?id=G-DM7ESKSJRM"></script> <script> window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'G-DM7ESKSJRM'); </script> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <meta class="swiftype" name="domain" data-type="string" content="revenue"> <meta class="swiftype" name="published_at" data-type="date" content="2024-11-04" />  <link rel="icon" sizes="57x57" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/apple-icon-57x57.png"> <link rel="icon" sizes="60x60" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/apple-icon-60x60.png"> <link rel="icon" sizes="72x72" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/apple-icon-72x72.png"> <link rel="icon" sizes="76x76" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/apple-icon-76x76.png"> <link rel="icon" sizes="114x114" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/apple-icon-114x114.png"> <link rel="icon" sizes="120x120" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/apple-icon-120x120.png"> <link rel="icon" sizes="144x144" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/apple-icon-144x144.png"> <link rel="icon" sizes="152x152" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/apple-icon-152x152.png"> <link rel="icon" sizes="180x180" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/apple-icon-180x180.png"> <link rel="icon" type="image/png" sizes="192x192" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/android-icon-192x192.png"> <link rel="icon" type="image/png" sizes="32x32" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/favicon-32x32.png"> <link rel="icon" type="image/png" sizes="96x96" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/favicon-96x96.png"> <link rel="icon" type="image/png" sizes="16x16" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/favicon-16x16.png"> <link rel="manifest" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/manifest.json"> <meta name="msapplication-TileColor" content="#ffffff"> <meta name="msapplication-TileImage" content="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/ms-icon-144x144.png"> <meta name="theme-color" content="#ffffff"> <meta name='robots' content='index, follow, max-image-preview:large, max-snippet:-1, max-video-preview:-1' />  <title>business Archives - Division of Revenue - State of Delaware</title> <link rel="canonical" href="https://revenue.delaware.gov/tag/business/" /> <link rel="next" href="https://revenue.delaware.gov/tag/business/page/2/" /> <meta property="og:locale" content="en_US" /> <meta property="og:type" content="article" /> <meta property="og:title" content="business Archives - Division of Revenue - State of Delaware" /> <meta property="og:url" content="https://revenue.delaware.gov/tag/business/" /> <meta property="og:site_name" content="Division of Revenue - State of Delaware" /> <meta name="twitter:card" content="summary_large_image" /> <script type="application/ld+json" class="yoast-schema-graph">{"@context":"https://schema.org","@graph":[{"@type":"CollectionPage","@id":"https://revenue.delaware.gov/tag/business/","url":"https://revenue.delaware.gov/tag/business/","name":"business Archives - Division of Revenue - State of Delaware","isPartOf":{"@id":"https://revenue.delaware.gov/#website"},"breadcrumb":{"@id":"https://revenue.delaware.gov/tag/business/#breadcrumb"},"inLanguage":"en-US"},{"@type":"BreadcrumbList","@id":"https://revenue.delaware.gov/tag/business/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https://revenue.delaware.gov/"},{"@type":"ListItem","position":2,"name":"business"}]},{"@type":"WebSite","@id":"https://revenue.delaware.gov/#website","url":"https://revenue.delaware.gov/","name":"Division of Revenue - State of Delaware","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https://revenue.delaware.gov/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"}]}</script>  <link rel='dns-prefetch' href='//maxcdn.bootstrapcdn.com' /> <link rel='dns-prefetch' href='//f1-na.readspeaker.com' /> <link rel='dns-prefetch' href='//kit.fontawesome.com' /> <link rel='dns-prefetch' href='//use.fontawesome.com' /> <link rel='dns-prefetch' href='//delaware.gov' /> <link rel='dns-prefetch' href='//unpkg.com' /> <link rel='dns-prefetch' href='//cdnjs.cloudflare.com' /> <link rel='dns-prefetch' href='//cdn.jsdelivr.net' /> <link rel='dns-prefetch' href='//fonts.googleapis.com' /> <link rel="alternate" type="application/rss+xml" title="Division of Revenue - State of Delaware » business Tag Feed" href="https://revenue.delaware.gov/tag/business/feed/" /> <style type="text/css"> #wpadminbar #wp-admin-bar-my-networks > .ab-item:first-child:before { content: "\f325"; top: 3px; } </style> <link rel='stylesheet' id='wp-block-library-css' href='https://revenue.delaware.gov/wp-includes/css/dist/block-library/style.min.css?ver=6.4.3' type='text/css' media='all' /> <style id='classic-theme-styles-inline-css' type='text/css'> /*! This file is auto-generated */ .wp-block-button__link{color:#fff;background-color:#32373c;border-radius:9999px;box-shadow:none;text-decoration:none;padding:calc(.667em + 2px) calc(1.333em + 2px);font-size:1.125em}.wp-block-file__button{background:#32373c;color:#fff;text-decoration:none} </style> <style id='global-styles-inline-css' type='text/css'> body{--wp--preset--color--black: #000000;--wp--preset--color--cyan-bluish-gray: #abb8c3;--wp--preset--color--white: #ffffff;--wp--preset--color--pale-pink: #f78da7;--wp--preset--color--vivid-red: #cf2e2e;--wp--preset--color--luminous-vivid-orange: #ff6900;--wp--preset--color--luminous-vivid-amber: #fcb900;--wp--preset--color--light-green-cyan: #7bdcb5;--wp--preset--color--vivid-green-cyan: #00d084;--wp--preset--color--pale-cyan-blue: #8ed1fc;--wp--preset--color--vivid-cyan-blue: #0693e3;--wp--preset--color--vivid-purple: #9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple: linear-gradient(135deg,rgba(6,147,227,1) 0%,rgb(155,81,224) 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan: linear-gradient(135deg,rgb(122,220,180) 0%,rgb(0,208,130) 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange: linear-gradient(135deg,rgba(252,185,0,1) 0%,rgba(255,105,0,1) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red: linear-gradient(135deg,rgba(255,105,0,1) 0%,rgb(207,46,46) 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray: linear-gradient(135deg,rgb(238,238,238) 0%,rgb(169,184,195) 100%);--wp--preset--gradient--cool-to-warm-spectrum: linear-gradient(135deg,rgb(74,234,220) 0%,rgb(151,120,209) 20%,rgb(207,42,186) 40%,rgb(238,44,130) 60%,rgb(251,105,98) 80%,rgb(254,248,76) 100%);--wp--preset--gradient--blush-light-purple: linear-gradient(135deg,rgb(255,206,236) 0%,rgb(152,150,240) 100%);--wp--preset--gradient--blush-bordeaux: linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 50%,rgb(107,0,62) 100%);--wp--preset--gradient--luminous-dusk: linear-gradient(135deg,rgb(255,203,112) 0%,rgb(199,81,192) 50%,rgb(65,88,208) 100%);--wp--preset--gradient--pale-ocean: linear-gradient(135deg,rgb(255,245,203) 0%,rgb(182,227,212) 50%,rgb(51,167,181) 100%);--wp--preset--gradient--electric-grass: linear-gradient(135deg,rgb(202,248,128) 0%,rgb(113,206,126) 100%);--wp--preset--gradient--midnight: linear-gradient(135deg,rgb(2,3,129) 0%,rgb(40,116,252) 100%);--wp--preset--font-size--small: 13px;--wp--preset--font-size--medium: 20px;--wp--preset--font-size--large: 36px;--wp--preset--font-size--x-large: 42px;--wp--preset--spacing--20: 0.44rem;--wp--preset--spacing--30: 0.67rem;--wp--preset--spacing--40: 1rem;--wp--preset--spacing--50: 1.5rem;--wp--preset--spacing--60: 2.25rem;--wp--preset--spacing--70: 3.38rem;--wp--preset--spacing--80: 5.06rem;--wp--preset--shadow--natural: 6px 6px 9px rgba(0, 0, 0, 0.2);--wp--preset--shadow--deep: 12px 12px 50px rgba(0, 0, 0, 0.4);--wp--preset--shadow--sharp: 6px 6px 0px rgba(0, 0, 0, 0.2);--wp--preset--shadow--outlined: 6px 6px 0px -3px rgba(255, 255, 255, 1), 6px 6px rgba(0, 0, 0, 1);--wp--preset--shadow--crisp: 6px 6px 0px rgba(0, 0, 0, 1);}:where(.is-layout-flex){gap: 0.5em;}:where(.is-layout-grid){gap: 0.5em;}body .is-layout-flow > .alignleft{float: left;margin-inline-start: 0;margin-inline-end: 2em;}body .is-layout-flow > .alignright{float: right;margin-inline-start: 2em;margin-inline-end: 0;}body .is-layout-flow > .aligncenter{margin-left: auto !important;margin-right: auto !important;}body .is-layout-constrained > .alignleft{float: left;margin-inline-start: 0;margin-inline-end: 2em;}body .is-layout-constrained > .alignright{float: right;margin-inline-start: 2em;margin-inline-end: 0;}body .is-layout-constrained > .aligncenter{margin-left: auto !important;margin-right: auto !important;}body .is-layout-constrained > :where(:not(.alignleft):not(.alignright):not(.alignfull)){max-width: var(--wp--style--global--content-size);margin-left: auto !important;margin-right: auto !important;}body .is-layout-constrained > .alignwide{max-width: var(--wp--style--global--wide-size);}body .is-layout-flex{display: flex;}body .is-layout-flex{flex-wrap: wrap;align-items: center;}body .is-layout-flex > *{margin: 0;}body .is-layout-grid{display: grid;}body .is-layout-grid > *{margin: 0;}:where(.wp-block-columns.is-layout-flex){gap: 2em;}:where(.wp-block-columns.is-layout-grid){gap: 2em;}:where(.wp-block-post-template.is-layout-flex){gap: 1.25em;}:where(.wp-block-post-template.is-layout-grid){gap: 1.25em;}.has-black-color{color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color: var(--wp--preset--color--white) !important;}.has-pale-pink-color{color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color: var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color: var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color: var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color: var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color: var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background: var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background: var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background: var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background: var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background: var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background: var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background: var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background: var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background: var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background: var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background: var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background: var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size: var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size: var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size: var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size: var(--wp--preset--font-size--x-large) !important;} .wp-block-navigation a:where(:not(.wp-element-button)){color: inherit;} :where(.wp-block-post-template.is-layout-flex){gap: 1.25em;}:where(.wp-block-post-template.is-layout-grid){gap: 1.25em;} :where(.wp-block-columns.is-layout-flex){gap: 2em;}:where(.wp-block-columns.is-layout-grid){gap: 2em;} .wp-block-pullquote{font-size: 1.5em;line-height: 1.6;} </style> <link rel='stylesheet' id='gic-css-library-css' href='https://revenue.delaware.gov/wp-content/mu-plugins/css/gic-css-library.css?ver=1.0.0' type='text/css' media='all' /> <link rel='stylesheet' id='mo_saml_admin_settings_style-css' href='https://revenue.delaware.gov/wp-content/plugins/miniorange-saml-20-single-sign-on/includes/css/jquery.ui.css?ver=6.4.3' type='text/css' media='all' /> <link rel='stylesheet' id='bootstrap-css' href='//maxcdn.bootstrapcdn.com/bootstrap/3.3.7/css/bootstrap.min.css' type='text/css' media='all' /> <link rel='stylesheet' id='wp-styles-css' href='https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/style.css' type='text/css' media='screen, print' /> <link rel='stylesheet' id='agency-styles-css' href='https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/css/clf4css/clf4.css' type='text/css' media='all' /> <link rel='stylesheet' id='google-fonts-css' href='//fonts.googleapis.com/css?family=Open+Sans%3A300%2C400%2C600%2C700%2C800%7COpen+Sans+Condensed%3A300%7CRaleway%3A100%2C200%2C300%2C400%2C500%2C600%2C700%2C800%2C900&ver=all' type='text/css' media='all' /> <link rel='stylesheet' id='animate-min-css' href='https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/css/animate.min.css' type='text/css' media='all' /> <script type="text/javascript" src="https://revenue.delaware.gov/wp-includes/js/jquery/jquery.min.js?ver=3.7.1" id="jquery-core-js"></script> <script type="text/javascript" src="https://revenue.delaware.gov/wp-includes/js/jquery/jquery-migrate.min.js?ver=3.4.1" id="jquery-migrate-js"></script> <script type="text/javascript" src="https://revenue.delaware.gov/wp-content/plugins/miniorange-saml-20-single-sign-on/includes/js/settings.js?ver=6.4.3" id="mo_saml_admin_settings_script_widget-js"></script> <script type="text/javascript" src="//delaware.gov/files/pullnews.php?blog=news.delaware.gov&category=division-of-revenue=&from=1&to=10&type=js&var=html1" id="Pull-News-1-js"></script> <script type="text/javascript" src="//delaware.gov/files/pullnews.php?blog=news.delaware.gov&category=division-of-revenue=&from=1&to=1&type=js&var=html2" id="Pull-News-2-js"></script> <script type="text/javascript" src="//delaware.gov/files/pullnews.php?blog=news.delaware.gov&category=division-of-revenue=&from=2&to=2&type=js&var=html3" id="Pull-News-3-js"></script> <script type="text/javascript" src="//delaware.gov/files/pullnews.php?blog=news.delaware.gov&category=division-of-revenue=&from=3&to=3&type=js&var=html4" id="Pull-News-4-js"></script> <script type="text/javascript" src="//delaware.gov/files/pullnews.php?blog=news.delaware.gov&category=division-of-revenue=&from=4&to=4&type=js&var=html5" id="Pull-News-5-js"></script> <script type="text/javascript" src="https://unpkg.com/babel-core@5.8.38/browser.min.js" id="babel-core-gic-js"></script> <script type="text/javascript" src="https://unpkg.com/react@15/dist/react.min.js" id="react-js-gic-js"></script> <script type="text/javascript" src="https://cdnjs.cloudflare.com/ajax/libs/moment.js/2.17.1/moment.min.js" id="moment-js-gic-js"></script> <script type="text/javascript" src="https://unpkg.com/react-dom@15/dist/react-dom.min.js" id="react-dom-gic-js"></script> <script type="text/javascript" src="https://cdn.jsdelivr.net/npm/es6-promise@4/dist/es6-promise.js" id="es6promise-gic-js"></script> <script type="text/javascript" src="https://cdn.jsdelivr.net/npm/es6-promise@4/dist/es6-promise.auto.js" id="polyfill-gic-js"></script> <script type="text/javascript" src="https://unpkg.com/axios/dist/axios.min.js" id="axios-gic-js"></script> <link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://revenue.delaware.gov/xmlrpc.php?rsd" /> <meta name="generator" content="WordPress 6.4.3" /> <link rel="icon" href="https://revenue.delaware.gov/wp-content/uploads/sites/145/2020/12/cropped-revenue-favicon-96x96-1-32x32.png" sizes="32x32" /> <link rel="icon" href="https://revenue.delaware.gov/wp-content/uploads/sites/145/2020/12/cropped-revenue-favicon-96x96-1-192x192.png" sizes="192x192" /> <link rel="apple-touch-icon" href="https://revenue.delaware.gov/wp-content/uploads/sites/145/2020/12/cropped-revenue-favicon-96x96-1-180x180.png" /> <meta name="msapplication-TileImage" content="https://revenue.delaware.gov/wp-content/uploads/sites/145/2020/12/cropped-revenue-favicon-96x96-1-270x270.png" />   <script type="text/javascript">window.lpTag=window.lpTag||{},'undefined'==typeof window.lpTag._tagCount?(window.lpTag={wl:lpTag.wl||null,scp:lpTag.scp||null,site:'60365202'||'',section:lpTag.section||'',tagletSection:lpTag.tagletSection||null,autoStart:lpTag.autoStart!==!1,ovr:lpTag.ovr||{},_v:'1.10.0',_tagCount:1,protocol:'https:',events:{bind:function(t,e,i){lpTag.defer(function(){lpTag.events.bind(t,e,i)},0)},trigger:function(t,e,i){lpTag.defer(function(){lpTag.events.trigger(t,e,i)},1)}},defer:function(t,e){0===e?(this._defB=this._defB||[],this._defB.push(t)):1===e?(this._defT=this._defT||[],this._defT.push(t)):(this._defL=this._defL||[],this._defL.push(t))},load:function(t,e,i){var n=this;setTimeout(function(){n._load(t,e,i)},0)},_load:function(t,e,i){var n=t;t||(n=this.protocol+'//'+(this.ovr&&this.ovr.domain?this.ovr.domain:'lptag.liveperson.net')+'/tag/tag.js?site='+this.site);var o=document.createElement('script');o.setAttribute('charset',e?e:'UTF-8'),i&&o.setAttribute('id',i),o.setAttribute('src',n),document.getElementsByTagName('head').item(0).appendChild(o)},init:function(){this._timing=this._timing||{},this._timing.start=(new Date).getTime();var t=this;window.attachEvent?window.attachEvent('onload',function(){t._domReady('domReady')}):(window.addEventListener('DOMContentLoaded',function(){t._domReady('contReady')},!1),window.addEventListener('load',function(){t._domReady('domReady')},!1)),'undefined'===typeof window._lptStop&&this.load()},start:function(){this.autoStart=!0},_domReady:function(t){this.isDom||(this.isDom=!0,this.events.trigger('LPT','DOM_READY',{t:t})),this._timing[t]=(new Date).getTime()},vars:lpTag.vars||[],dbs:lpTag.dbs||[],ctn:lpTag.ctn||[],sdes:lpTag.sdes||[],hooks:lpTag.hooks||[],identities:lpTag.identities||[],ev:lpTag.ev||[]},lpTag.init()):window.lpTag._tagCount+=1;</script>  <script> FontAwesomeConfig = { searchPseudoElements: true }; </script>  <link rel="stylesheet" type="text/css" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/funnelback/funnelback.autocompletion-2.6.0.css" /> <link type="text/css" media="screen" rel="stylesheet" href="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/funnelback/funnelback.css" /> <script src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/funnelback/funnelbackConfig.js"></script> <script src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/funnelback/typeahead.bundle-0.11.1.min.js"></script> <script src="https://cdn.jsdelivr.net/gh/Delaware-GIC/Funnelback/handlebars-4.7.7.min.js"></script> <script src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/funnelback/funnelback.autocompletion-2.6.0.js"></script>  </head> <body class="archive tag tag-business tag-10">   <nav class="navbar navbar-default navbar-fixed-top"> <div class="container-nav"> <div class="navbar-header"> <a class="skip-main" href="#main_content">Skip to Content</a> <a class="skip-main" href="#agencyFooter">Skip to Navigation</a> <a href="http://delaware.gov"><img src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/clf4img/delaware_global_d@2x.png" alt="The Delaware.gov logo" class="border_none delaware_d_logo" /></a> <a href="http://delaware.gov"><img src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/clf4img/delaware_global_text@2x.png" alt="Delaware.gov - The Offical Website of the First State" class="border_none delaware_text" /></a> </div> <ul class="nav masthead-nav hidden-xs"> <li><a target="_blank" href="https://delaware.gov/topics/agencylist_alpha"><i class="far fa-building fa-fw"></i> Agencies</a></li> <li><a target="_blank" href="https://news.delaware.gov"><i class="fa fa-newspaper-o fa-fw"></i> News</a></li> <li><a target="_blank" href="https://delaware.gov/topics"><i class="fa fa-comments-o fa-fw"></i> Topics</a></li> <li><a target="_blank" href="https://delaware.gov/help/degov-contact.shtml"><i class="fa fa-mobile fa-fw"></i> Contact</a></li> </ul> <div id="sb-search-main" class="sb-search-main pull-right"> <form> <label for="txtKeywordMain">Search This Site</label> <input class="sb-search-main-input" placeholder="Search This Site" type="text" value="" aria-label="Search This Site" name="query" id="txtKeywordMain" /> <input class="sb-search-main-submit" type="submit" value="Submit" /> <span class="sb-icon-main-search"><i class="fa fa-search fa-fw"></i></span> </form> </div> </div> </nav>  <div class="hidden"></div>   <div id="cssmenuTop" data-spy="affix" data-offset-top="60" class="affix"> <div id="cssmenu"> <ul id="menu-revenue-main-navigation" class="nav navbar-nav"><li id="menu-item-1615" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-1615"><a href="/"><img src="//revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/revenue-logo-lg.png" class="nav_logo" alt="Picture of the Division of Revenue logo" width="35" height="35"></a></li> <li id="menu-item-3806" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3806"><a href="https://revenue.delaware.gov/payment/">Pay</a></li> <li id="menu-item-3809" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3809"><a href="https://revenue.delaware.gov/file/">File</a></li> <li id="menu-item-3812" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-3812"><a target="_blank" href="https://tax.delaware.gov/">Refund</a></li> <li id="menu-item-3815" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3815"><a href="https://revenue.delaware.gov/forms/">Forms</a></li> <li id="menu-item-3818" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-3818 dropdown"><a href="#" data-toggle="dropdown" class="dropdown-toggle">Info <span class="caret"></span></a> <ul> <li id="menu-item-3821" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3821"><a href="https://revenue.delaware.gov/individual-taxpayer-services/">Individual Taxpayers</a></li> <li id="menu-item-3827" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3827"><a href="https://revenue.delaware.gov/services-for-the-business-taxpayer/">Business Taxpayers</a></li> <li id="menu-item-6316" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6316"><a href="https://revenue.delaware.gov/info/modernization/">Modernization</a></li> <li id="menu-item-4675" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-4675"><a href="https://revenue.delaware.gov/business-license-search/">Delaware Business Licenses Search</a></li> </ul> </li> <li id="menu-item-3830" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3830"><a href="https://revenue.delaware.gov/enforcement/">Enforcement</a></li> <li id="menu-item-3833" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3833"><a href="https://revenue.delaware.gov/contact-information/">Contact</a></li> </ul> <div id="agencyitems"> <a href="http://delaware.gov"><img src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/clf4img/delaware_global_d_blue@2x.png" class="logo_fade hidden-xs" alt="Delaware 'D' logo" /> <img src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/clf4img/delaware_global_text_blue@2x.png" class="delaware_fade" alt="Delaware.gov logo" /></a> <p class="menu_text">Revenue Menu</p> <div id="sb-search" class="sb-search pull-right"> <form id="agency-search"> <label for="txtKeyword">Search This Site</label> <input class="sb-search-input" placeholder="Search This Site" type="text" value="" aria-label="Search This Site" name="query" id="txtKeyword" /> <input class="sb-search-submit" type="submit" value="Search" /> <span class="sb-icon-search"><i class="fa fa-search fa-fw"></i></span> </form> </div> </div> </div> </div> <div class="offset-div"></div> <a class="rsbtn_play" accesskey="L" title="Listen to this page using ReadSpeaker" href="//app-na.readspeaker.com/cgi-bin/rsent?customerid=7262&lang=en_us&readid=readSpeak_test&url=https://revenue.delaware.gov/marijuana-establishments-and-retail-tax-faqs/"><span class="wave_text">Listen to this page using ReadSpeaker</span></a> <div class="interior-title-wrapper"> <div class="interiorTitle text-center"> Division of<br /> <span class="jumbo">Revenue</span> </div> </div><br /> <div class="container"> <div data-swiftype-index='true'> <div id="main_content"> <br /> <div class="alert alert-info text-center"> <strong><i class="fa fa-tag"></i> Pages Tagged With: "business"</strong> </div> <h2><a href="https://revenue.delaware.gov/marijuana-establishments-and-retail-tax-faqs/">Marijuana Establishments and Retail Tax FAQs</a></h2> <p>Topics General Tax Questions For Consumer For Marijuana Establishments Enforcement General Tax Questions What is Delaware鈥檚 Retail Marijuana Tax rate? Delaware鈥檚 Retail Marijuana Tax rate is 15%. A tax of 15% is imposed on the retail sales price of any marijuana product sold in Delaware. This tax is rounded up to the next whole cent. […]</p> <a style="margin-bottom: 20px;" class="" href="?p=11264"><i class="fa fa-long-arrow-right fa-fw"></i> <span class="text-uppercase">Read More</span></a><br /> <br /><br /><hr class="clf"> <h2><a href="https://revenue.delaware.gov/business-tax-forms/988-telecommunications-surcharge/">988 Telecommunications Surcharge</a></h2> <p>Effective January 1, 2024, any person or business engaged as a wireless service provider or as a retailer of prepaid wireless service as those terms are defined under 搂10221A of Title 16 of the Delaware Code, must: 聽impose a monthly $0.60 surcharge on wireless service customers for each wireless telephone number for which the wireless […]</p> <a style="margin-bottom: 20px;" class="" href="?p=11050"><i class="fa fa-long-arrow-right fa-fw"></i> <span class="text-uppercase">Read More</span></a><br /> <br /><br /><hr class="clf"> <h2><a href="https://revenue.delaware.gov/prior-year-business-tax-forms/delaware-business-tax-forms-for-2018/">Business Tax Forms 2018</a></h2> <p>Please select the type of business from the list below.   Looking for Older Forms or Paper Forms? Prior Year Forms Obtain Paper Forms</p> <a style="margin-bottom: 20px;" class="" href="?p=5524"><i class="fa fa-long-arrow-right fa-fw"></i> <span class="text-uppercase">Read More</span></a><br /> <br /><br /><hr class="clf"> <h2><a href="https://revenue.delaware.gov/first-time-home-buyer-tax-credit/">First-Time Home Buyer Tax Credit</a></h2> <p>Do I Qualify? About the First-time Home Buyer Tax Credit Effective August, 2017, the state realty transfer tax rate was increased from 1.5% to 2.5% for property located in counties and municipalities that impose a realty transfer tax. If the property is located in an area that does not impose a local transfer tax, the […]</p> <a style="margin-bottom: 20px;" class="" href="?p=2437"><i class="fa fa-long-arrow-right fa-fw"></i> <span class="text-uppercase">Read More</span></a><br /> <br /><br /><hr class="clf"> <h2><a href="https://revenue.delaware.gov/tax-tips/licensees-requesting-senior-citizen-discount/">Licensees Requesting the Senior Citizen Discount</a></h2> <p>Title 30 of the Delaware Code provides for a 75% discount of the amount of the annual license fee for an individual conducting selected activities. The business must meet all of the following requirements to be eligible to receive the discount. Business Type The business must be operated as a sole proprietorship. This means only […]</p> <a style="margin-bottom: 20px;" class="" href="?p=2345"><i class="fa fa-long-arrow-right fa-fw"></i> <span class="text-uppercase">Read More</span></a><br /> <br /><br /><hr class="clf"> <h2><a href="https://revenue.delaware.gov/tax-tips/public-utilities/">Public Utilities</a></h2> <p>Public Utility Taxes Electricity Natural Gas Transmission Telephone Telegraph Steam, Gas and Electric Companies</p> <a style="margin-bottom: 20px;" class="" href="?p=2343"><i class="fa fa-long-arrow-right fa-fw"></i> <span class="text-uppercase">Read More</span></a><br /> <br /><br /><hr class="clf"> <h2><a href="https://revenue.delaware.gov/tax-tips/retail-wholesale/">Retail / Wholesale</a></h2> <p>Commercial Feed Dealers Farm Machinery Food Processor General Retailers Grocery Supermarket Petroleum Products, Wholesale / Retail Restaurant Retailers Retailer, General Retailer, Transient Vending Machine License Wholesale, Any Products</p> <a style="margin-bottom: 20px;" class="" href="?p=2344"><i class="fa fa-long-arrow-right fa-fw"></i> <span class="text-uppercase">Read More</span></a><br /> <br /><br /><hr class="clf"> <h2><a href="https://revenue.delaware.gov/business-tax-forms/business-tax-forms-2010/">Business Tax Forms 2011</a></h2> <p>Delaware Business Tax Forms for 2009.</p> <a style="margin-bottom: 20px;" class="" href="?p=74"><i class="fa fa-long-arrow-right fa-fw"></i> <span class="text-uppercase">Read More</span></a><br /> <br /><br /><hr class="clf"> <h2><a href="https://revenue.delaware.gov/business-tax-forms/business-tax-forms-2011/">Business Tax Forms 2011</a></h2> <p>Delaware Business Tax Forms for 2011.</p> <a style="margin-bottom: 20px;" class="" href="?p=75"><i class="fa fa-long-arrow-right fa-fw"></i> <span class="text-uppercase">Read More</span></a><br /> <br /><br /><hr class="clf"> <h2><a href="https://revenue.delaware.gov/business-tax-forms/business-tax-forms-2012/">Business Tax Forms 2012</a></h2> <p>Delaware Business Tax Forms for 2012.</p> <a style="margin-bottom: 20px;" class="" href="?p=76"><i class="fa fa-long-arrow-right fa-fw"></i> <span class="text-uppercase">Read More</span></a><br /> <br /><br /><hr class="clf"> <br /> <div class='pagination'>Page: <span class='btn btn-warning btn-sm'>1</span><a href='https://revenue.delaware.gov/tag/business/page/2/' class='btn btn-default btn-sm' >2</a><a href='https://revenue.delaware.gov/tag/business/page/3/' class='btn btn-default btn-sm' >3</a><a class='btn btn-default btn-sm' href='https://revenue.delaware.gov/tag/business/page/2/'><i class='fa fa-angle-right' aria-hidden='true' title='Go to the next page.'></i></a><a class='btn btn-default btn-sm' href='https://revenue.delaware.gov/tag/business/page/7/'><i class='fa fa-angle-double-right' aria-hidden='true' title='Go to the end.'></i></a> of 7 total pages</div> </div> </div> </div>  <div id="agencyFooter"> <div class="container"> <div class="row"> <div class="col-sm-3"> <a href="/"><img src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/revenue-logo-lg.png" alt="Division of Revenue logo" class="agencyFooter_logo center-block" /></a> </div> <div class="col-sm-3"> <div class="menu-footer-left-column-footer-container"><ul id="menu-footer-left-column-footer" class="menu"><li id="menu-item-1483" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1483"><a href="https://revenue.delaware.gov/mission/">About Us</a></li> <li id="menu-item-1487" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1487"><a href="https://revenue.delaware.gov/revenue-divisions/">Revenue Departments</a></li> <li id="menu-item-6319" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6319"><a href="https://revenue.delaware.gov/info/">Tax Information</a></li> <li id="menu-item-6967" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-6967"><a href="https://tax.delaware.gov">Delaware Taxpayer Portal</a></li> <li id="menu-item-1485" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1485"><a href="https://revenue.delaware.gov/frequently-asked-questions/">Frequently Asked Questions</a></li> <li id="menu-item-1484" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1484"><a href="https://revenue.delaware.gov/contact-information/">Contact Information</a></li> <li id="menu-item-1496" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-1496"><a href="https://finance.delaware.gov/publications/tab_rules/tabfunctions.shtml">Tax Appeal Board</a></li> <li id="menu-item-1488" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-1488"><a target="_blank" rel="noopener" href="https://statejobs.delaware.gov">Employment</a></li> <li id="menu-item-1491" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1491"><a href="https://revenue.delaware.gov/calendar/">Annual Fed/State Tax Institute</a></li> <li id="menu-item-1497" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-1497"><a href="http://delcode.delaware.gov/">Delaware Code</a></li> <li id="menu-item-1820" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1820"><a href="https://revenue.delaware.gov/info/tims/">Regulations</a></li> </ul></div> </div> <div class="col-sm-3"> <div class="menu-footer-middle-column-menu-container"><ul id="menu-footer-middle-column-menu" class="menu"><li id="menu-item-1511" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1511"><a href="https://revenue.delaware.gov/prior-year-personal-income-tax-forms/">Personal Income Tax Forms</a></li> <li id="menu-item-1503" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1503"><a href="https://revenue.delaware.gov/paper-tax-forms/">Obtain Paper Forms</a></li> <li id="menu-item-1510" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1510"><a href="https://revenue.delaware.gov/individual-taxpayer-services/">Individual Taxpayers</a></li> <li id="menu-item-1504" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1504"><a href="https://revenue.delaware.gov/services-for-the-business-taxpayer/">Business Taxpayers</a></li> <li id="menu-item-1508" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-1508"><a href="https://onestop.delaware.gov">One Stop Registration</a></li> <li id="menu-item-1512" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1512"><a href="https://revenue.delaware.gov/collections/assistance-questions/">Assistance and Questions</a></li> <li id="menu-item-1509" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1509"><a href="https://revenue.delaware.gov/tax-season-updates/">Tax Season Updates</a></li> <li id="menu-item-1505" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1505"><a href="https://revenue.delaware.gov/software-developer/approval-process/">For Tax Software Developers</a></li> <li id="menu-item-1507" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1507"><a href="https://revenue.delaware.gov/tax-professional-services/">For Tax Professionals</a></li> <li id="menu-item-7646" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7646"><a href="https://revenue.delaware.gov/business-electronic-funds-transfer/">Business Electronic Funds Transfer</a></li> </ul></div> </div> <div class="col-sm-3"> <div class="menu-footer-right-column-menu-container"><ul id="menu-footer-right-column-menu" class="menu"><li id="menu-item-1523" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-1523"><a target="_blank" rel="noopener" href="https://revenuefiles.delaware.gov/docs/gr_rates.pdf">Gross Receipts Changes</a></li> <li id="menu-item-1517" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1517"><a href="https://revenue.delaware.gov/delawares-delinquent-taxpayers/">Delinquent Taxpayers</a></li> <li id="menu-item-1521" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-1521"><a target="_blank" rel="noopener" href="https://bids.delaware.gov/">Contract Announcements</a></li> <li id="menu-item-4286" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-4286"><a href="https://revenue.delaware.gov/home/gallonage-reports/">Gallonage Reports</a></li> <li id="menu-item-1524" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-1524"><a href="https://revenue.delaware.gov/criminal-investigation/">Fraud Hotline</a></li> <li id="menu-item-6970" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6970"><a href="https://revenue.delaware.gov/bankruptcy-information/">Bankruptcy</a></li> <li id="menu-item-6325" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6325"><a href="https://revenue.delaware.gov/press-and-media/">Press and Media</a></li> <li id="menu-item-1514" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-1514"><a target="_blank" rel="noopener" href="https://finance.delaware.gov/foia2.shtml">FOIA Requests</a></li> <li id="menu-item-2472" class="emphasis menu-item menu-item-type-custom menu-item-object-custom menu-item-2472"><a target="_blank" rel="noopener" href="https://finance.delaware.gov">Dept. of Finance</a></li> </ul></div> </div> </div> </div> </div> <div class="toggle-footer-btn-container"> <a href="#" class="toggle-footer-btn">+</a> </div> <div id="footer"> <div class="container"> <h1 class="main_footer">Delaware's Government</h1> <hr /> <div class="row"> <div class="col-sm-3"> <p><a href="https://governor.delaware.gov">Delaware's Governor</a><br /> <a href="https://delaware.gov/topics/agencylist_alpha">State Agencies</a><br /> <a href="https://delaware.gov/topics/yourgovernment">Elected Officials</a><br /> <a href="https://legis.delaware.gov/">General Assembly</a><br /> <a href="https://courts.delaware.gov/">Delaware Courts</a><br /> <a href="https://dhr.delaware.gov/personnel/employee-resources.shtml">State Employees</a><br /> <a href="https://delaware.gov/topics/municipalities">Cities & Towns</a><br /> <a href="http://delcode.delaware.gov/">Delaware State Code</a><br /> <a href="http://regulations.delaware.gov/">State Regulations</a><br /> <a href="https://firststeps.delaware.gov/">Business First Steps</a></p> </div> <div class="col-sm-3"> <p><a href="https://phonedirectory.delaware.gov">Phone Directory</a><br /> <a href="https://delaware.gov/locationsdirectory/">Locations Directory</a><br /> <a href="https://publicmeetings.delaware.gov/">Public Meetings</a><br /> <a href="https://elections.delaware.gov">Voting & Elections</a><br /> <a href="https://delaware.gov/topics/transparency">Transparency</a><br /> <a href="https://www.choosehealthde.com/Health-Insurance">Delaware Marketplace</a><br /> <a href="https://delaware.gov/topics/TaxCenter">Tax Center</a><br /> <a href="https://revenue.delaware.gov/pit_onlinefiling.shtml">Personal Income Tax</a><br /> <a href="https://delaware.gov/help/privacy">Privacy Policy</a><br /> <a href="https://delaware.gov/topics/weatherpage">Weather & Travel</a></p> </div> <div class="col-sm-3"> <p><a href="https://delaware.gov/help/degov-contact.shtml">Contact Us</a><br /> <a href="https://corp.delaware.gov/">Corporations</a><br /> <a href="https://corp.delaware.gov/paytaxes.shtml">Franchise Tax</a><br /> <a href="https://grossreceiptstax.delaware.gov/grtpublic/">Gross Receipts Tax</a><br /> <a href="https://dorweb.revenue.delaware.gov/EDIOnline/EDIOnline.dll">Withholding Tax</a><br /> <a href="https://delaware.gov/topics/">Delaware Topics</a><br /> <a href="https://delaware.gov/help/">Help Center</a><br /> <a href="https://delaware.gov/topics/apps">Mobile Apps</a><br /> <a href="https://delaware.gov/topics/subscribeemail">E-mail / Text Alerts</a><br /> <a href="https://delaware.gov/topics/socialmedia">Social Media</a></p> </div> <div class="col-sm-3"> <img src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/clf4img/portal_footer_seal.png" alt="State Seal of Delaware" class="hidden-xs img-responsive" /> </div> </div> <hr /> <div class="row"> <div class="col-sm-5 col-md-4 col-lg-4"> <div class="social center-block"> <div class="social_facebook"> <a href="https://www.facebook.com/delaware.gov" target="_blank"><span class="wave_text">Facebook Page</span><i class="fab fa-facebook-square fa-3x"></i></a> </div> <div class="social_twitter"> <a href="https://twitter.com/delaware_gov/" target="_blank"><span class="wave_text">Twitter Feed</span><i class="fab fa-twitter-square fa-3x"></i></a> </div> <div class="social_flickr"> <a href="https://www.flickr.com/groups/delaware_gov/" target="_blank"><span class="wave_text">Flickr Feed</span><i class="fab fa-flickr fa-3x"></i></a> </div> <div class="social_youtube"> <a href="https://www.youtube.com/user/DelawareGovernment" target="_blank"><span class="wave_text">Youtube Account</span><i class="fab fa-youtube-square fa-3x"></i></a> </div> <div class="social_rss"> <a href="https://www.instagram.com/delaware_gov/" target="_blank"><span class="wave_text">Instagram Photos</span><i class="fab fa-instagram fa-3x"></i></a> </div> </div><div class="clear"></div><br /> </div> <div class="col-sm-3"> <div class="btn-group"> <a class="btn btn-default btn-lg decreaseFont" href="#"><span class="wave_text">Make Text Size Smaller</span><i class="fas fa-minus"></i></a> <a class="btn btn-default btn-lg resetFont" href="#"><span class="wave_text">Reset Text Size</span><i class="fas fa-font"></i></a> <a class="btn btn-default btn-lg increaseFont" href="#"><span class="wave_text">Make Text Size Bigger</span><i class="fas fa-plus"></i></a> </div><br /><br /> </div> <div class="col-sm-4 col-md-5 col-lg-5"> <img src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/img/clf4img/gic_portal_footer_logo@2x.png" alt="Built by the Government Information Center (GIC)" class="footer_logo" /> <p>Built by the <a href="https://gic.delaware.gov">Government Information Center</a><br /> ©MMXXIV <a href="https://delaware.gov">Delaware.gov</a></p> </div> </div> </div><div class="pull-right"><a href="#" class="toggle-footer-btn">-</a></div> </div>  <script type="text/javascript" src="https://revenue.delaware.gov/wp-content/mu-plugins/js/gic_library_ready.js" id="gic-js-library-mu-plugin-js"></script> <script type="text/javascript" src="//maxcdn.bootstrapcdn.com/bootstrap/3.3.7/js/bootstrap.min.js" id="bootstrap-js-js"></script> <script type="text/javascript" src="//f1-na.readspeaker.com/script/7262/webReader/webReader.js?pids=wr&dload=DocReader.AutoAdd" id="readspeaker-js-js"></script> <script type="text/javascript" src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/js/revenue_ready.js" id="revenueagency-js-js"></script> <script type="text/javascript" src="https://kit.fontawesome.com/d81bce52eb.js" crossorigin="anonymous" async="async"></script> <script type="text/javascript" src="//use.fontawesome.com/releases/v5.1.0-6/js/v4-shims.js' async='async" id="fontawesome-shim-js-js"></script> <script type="text/javascript" src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/js/clf4js/clf4.js" id="CLF4-js-js"></script> <script type="text/javascript" src="https://revenue.delaware.gov/wp-content/themes/dosgic_REVENUE_theme/js/jquery.inview.min.js" id="inview-js-js"></script> <script> new UISearch( document.getElementById( 'sb-search' ) ); </script> <script> new UISearch( document.getElementById( 'sb-search-main' ) ); </script> </body> </html>