Delaware Tax Information

Delaware

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes, a form is required.
Form 6100: Exemption Certificate from Tax on Occupancy of Hotel, Motel and Tourist Home Rooms

Who do I contact if I have questions?
Delaware Division of Revenue
(302) 577-8205

*Updated on 01/27/22