Sales Tax on Gold and Silver in Delaware
Delaware imposes no state or local sales tax, so buying gold and silver bullion or coins carries no sales tax. A gross receipts tax applies to sellers.
Delaware does not charge sales tax on purchases of gold or silver bullion and coins. The state imposes no state or local sales tax at all, so a buyer pays no sales tax at the register.
What qualifies
Because Delaware has no sales tax, the exemption is not limited to certain products. Bullion and coins are treated the same as any other tangible good: no sales tax is added to the purchase. There is no dollar threshold to meet and no minimum purchase required.
What does not apply
Delaware does not set a dollar threshold for bullion or coin purchases. There is no special rule that taxes or exempts precious metals based on the amount spent. Jewelry is not addressed differently here because the state has no sales tax on tangible goods generally.
The gross receipts tax
Delaware does levy a gross receipts tax on the seller of goods, including tangible goods. Rates range from .0945% to 1.9914% depending on the business activity. This is a tax on the business, not a sales tax collected from the buyer. It is not added to a buyer’s invoice as sales tax.
Local sales taxes
No local sales tax applies, per the Division of Revenue. There is no city or county sales tax added on top of a purchase.
Delaware gold and silver tax treatment at a glance
| Item | Delaware treatment |
|---|---|
| State sales tax on bullion and coins | None |
| Local sales tax | None |
| Purchase threshold | None |
| Gross receipts tax | On the seller, .0945% to 1.9914% by business activity |
Official sources
The rule was checked in October 2026 and can change with new legislation. Before a large purchase, confirm with the state.
- Delaware Division of Revenue: Gross Receipts Taxes
- Delaware Division of Revenue: Gross Receipts Tax FAQs
For how precious metals are taxed at the federal level, see the general page on sales tax on gold.
What buyers commonly get wrong
One common mistake is assuming that because Delaware has no sales tax, the gross receipts tax is also absent. Delaware does impose a gross receipts tax on the seller of goods, with rates from .0945% to 1.9914% by business activity. That tax is on the business, not a sales tax on the buyer, so it does not appear as a line item on a typical purchase.
Another mistake is looking for a bullion-specific exemption or a dollar threshold. Delaware does not need one: the state imposes no state or local sales tax, so there is no threshold to meet and no special category for coins or bullion.
A third mistake is expecting a local sales tax. No local sales tax applies, per the Division of Revenue.
The rule can change with new legislation. For questions about a specific transaction or business situation, consult a tax professional or your own preparer.
Common questions
Does Delaware charge sales tax on gold and silver bullion?
No. Delaware imposes no state or local sales tax, so purchases of bullion and coins carry no sales tax.
Is there a minimum purchase amount for bullion to be tax-free in Delaware?
No. Delaware does not set a dollar threshold because it has no state or local sales tax on tangible goods.
Does the Delaware gross receipts tax apply to buyers of gold and silver?
No. The gross receipts tax is on the seller of goods, with rates from .0945% to 1.9914% by business activity. It is not a sales tax collected from the buyer.
Are there local sales taxes on bullion in Delaware?
No. No local sales tax applies, per the Division of Revenue.
Read next
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- Sales Tax on Gold and Silver in Oregon Oregon has no general sales tax, so buying gold or silver bullion and coins does not trigger a state sales tax. Learn what this means for buyers.
- Platinum and Palladium: Tax Rules and Rates Learn how platinum and palladium are taxed: collectibles rates, capital gains, IRA rules, and reporting thresholds. Rates are set by statute and can change.
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