What is the sales tax rate in Middletown?
The combined sales tax rate in Middletown, Delaware is 0% as of 2026. It is made up of the Delaware statewide base rate of 0%, plus applicable New Castle County and local district taxes. Middletown sits within New Castle County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Delaware is administered by the Delaware Division of Revenue, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Middletown.
Who needs to collect sales tax in Middletown, Delaware?
Any business with sales tax nexus in Delaware must register, collect, and remit sales tax on taxable sales delivered to Middletown. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Delaware.
- Economic nexus: exceeding in sales to Delaware customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Delaware's economic nexus threshold must register with the Delaware Division of Revenue before continuing to sell into the state.
How do you register for a sales tax permit in Middletown?
To collect sales tax in Middletown, you must register for a sales tax permit with the Delaware Division of Revenue. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Delaware sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Middletown?
Sales tax in Middletown is charged based on the delivery address. For orders shipped to a Middletown address, the combined rate of 0% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within New Castle County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Middletown ZIP codes and how Middletown compares with other cities in New Castle County and across Delaware.
