Delaware compliance for Shopify stores

I searched authoritative state sources and Shopify guidance to compile Delaware-specific compliance information for Shopify store owners. Steps taken: 1) Ran broad searches for Delaware tax/business requirements and Shopify tax guidance; 2) Scraped and extracted official Delaware pages (Division of Revenue, Division of Corporations, One Stop portal) and Shopify help/blog pages; 3) Identified the core state compliance items relevant to ecommerce (sales tax status, gross receipts tax, business licensing, entity taxes/filings, withholding/payroll, registered agent) and captured verbatim excerpts from official pages to support each finding. Summary of key findings (concise): - Delaware does not impose a state sales tax. However, Delaware imposes a Gross Receipts Tax on sellers/providers who are "doing business in the State." Online sellers that take delivery in Delaware or otherwise do business in Delaware may be subject to gross receipts tax. (See citations below.) - Gross Receipts Tax basics: rates vary by business activity (the site lists current ranges), the tax is levied on gross revenues, and returns/payments are due monthly or quarterly depending on look-back; electronic filing at tax.delaware.gov is required and penalties/interest apply for late payment. Interstate shipments to customers outside Delaware are generally excluded if properly documented. - Business license: Delaware requires business licensing through the Delaware One Stop portal for businesses "doing business in Delaware." Use One Stop to register for state business licenses, withholding registration, and related employer services. Check One Stop for the correct fee for your business activity and for online registration and payments. - LLCs/LPs/GPs (Alternative Entities): All domestic and foreign LLCs, LPs, and GPs formed or registered in Delaware must pay a $300 annual tax; there is no requirement for these alternative entities to file an Annual Franchise Tax report with the Division of Corporations. The $300 tax is due on or before June 1; penalties apply for late payment. - Corporations: Delaware corporations must file an Annual Report and pay Franchise Tax (annual report & tax due on or before March 1). Minimum franchise tax and filing fees apply; penalties and interest apply for late filings/payments. There are different methods to calculate franchise tax (Authorized Shares or Assumed Par Value Capital). - Employer withholding/payroll: Employers maintaining an office or transacting business in Delaware and paying wages must register for withholding and remit Delaware withholding taxes. Use the One Stop portal to register as a withholding agent. - Registered agent: Entities formed or registered in Delaware must maintain a registered agent with a Delaware address capable of accepting service of process (see Division of Corporations resources). - Shopify-specific and nexus note: Even though Delaware lacks a sales tax, Shopify merchants still need to monitor sales to customers in other states for economic nexus thresholds and register/collect/ remit sales tax where required. Shopify’s tax guidance and US tax reference explain economic nexus thresholds and advise sellers that they remain responsible for registrations and filings (Shopify helps with calculations but does not replace registration/filing obligations). Conclusion: For a Shopify store owner whose business is formed or doing business in Delaware, the main state compliance items are: (1) determine whether you are "doing business in Delaware" (if so, register on One Stop and expect gross receipts tax and a business license); (2) pay the $300 annual alternative entity tax by June 1 (LLC/LP/GP) or file corporate annual report & franchise tax by March 1 for corporations; (3) register for withholding if you have employees; (4) maintain a registered agent; and (5) separately, monitor economic nexus and sales-tax obligations in other states where you have customers and configure Shopify tax settings accordingly. I will use these sources and excerpts below as the basis for composing the comprehensive blog content and newsletter draft for the requested audience (US business owners / LLC founders).