Delaware compliance for micro-influencers

Research summary and key findings for: "Delaware compliance for micro-influencers" Steps taken - Performed targeted web searches of authoritative sources (FTC, FinCEN, State of Delaware Division of Corporations and Division of Revenue, Delaware Attorney General) plus reputable service-provider guidance to gather state-specific compliance and practical guidance for micro-influencers operating as U.S. businesses or forming Delaware LLCs. - Extracted and compressed the most relevant rules, deadlines, and practical compliance steps (disclosures, entity formation, state/local licensing, taxes, BOI/CTA developments, consumer-protection enforcement, and operational best practices).

High-level findings (compressed) 1) Federal advertising/endorsement requirements (must-follow): FTC Endorsement Guides and "Disclosures 101 for Social Media Influencers" — influencers must make clear and conspicuous disclosures of any "material connection" (payment, free products, affiliate links, employment, family/personal relationship).

It is the influencer's responsibility to disclose.

Research summary and key findings for: "Delaware compliance for micro-influencers" Steps taken

1) Federal advertising/endorsement requirements (must-follow): FTC Endorsement Guides and "Disclosures 101 for Social Media Influencers" — influencers must make clear and conspicuous disclosures of any "material connection" (payment, free products, affiliate links, employment, family/personal relationship).

It is the influencer's responsibility to disclose.

• Performed targeted web searches of authoritative sources (FTC, FinCEN, State of Delaware Division of Corporations and Division of Revenue, Delaware Attorney General) plus reputable service-provider guidance to gather state-specific compliance and practical guidance for micro-influencers operating as U.S. businesses or forming Delaware LLCs.
• Extracted and compressed the most relevant rules, deadlines, and practical compliance steps (disclosures, entity formation, state/local licensing, taxes, BOI/CTA developments, consumer-protection enforcement, and operational best practices). High-level findings (compressed)

Delaware entity formation & corporate compliance

forming a Delaware LLC requires filing a Certificate of Formation, naming a Delaware registered agent, and maintaining annual filings. Delaware’s Division of Corporations and state business pages are the authoritative sources for formation and ongoing filing obligations.

Delaware annual/reporting fees and franchise/filing obligations

Delaware LLCs have ongoing filing obligations (annual report / franchise fee). Example guidance flags a $300 annual fee and typical March 1 annual-report deadline (confirm directly with corp.delaware.gov for your entity type and filing cycle).

State taxes & licenses

Delaware does not levy a state sales tax but does impose a gross receipts tax and requires businesses with a physical presence or who are "doing business in Delaware" to register with the Division of Revenue and obtain any necessary state/local business licenses or permits. Check county/municipal requirements if you operate physically in Delaware.

Beneficial Ownership Information (BOI) / Corporate Transparency Act (CTA)

FinCEN’s BOI rules have changed — as of FinCEN’s March 26, 2025 interim final rule, FinCEN revised reporting-company definitions and removed the requirement for U.S.-created entities (domestic companies) and U.S. persons to report BOI; foreign entities registered to do business in the U.S. remain subject to reporting with specified deadlines. Delaware’s Division of Corporations refers filers to FinCEN for current BOI guidance. Micro-influencers forming Delaware entities should monitor FinCEN guidance closely before filing BOI reports.

Delaware consumer-protection enforcement

Delaware Attorney General’s Consumer Protection Unit enforces state consumer-protection statutes and pursues actions for deceptive business practices; influencers should avoid misleading claims, false endorsements, or undisclosed paid relationships that could trigger state enforcement or consumer complaints.

Practical compliance checklist for micro-influencers (what to do)

- Always follow FTC disclosure rules: clear, conspicuous, and placed where followers will see them (captions, hashtags like #ad where appropriate but per FTC best practices). - Decide business form (single-member LLC, multi-member LLC, S-corp election, or sole proprietor) based on liability and tax planning; if forming a Delaware LLC, follow state filing steps (registered agent, certificate of formation, operating agreement, EIN). - Maintain state compliance: file required annual reports and pay franchise/filing fees; register for Delaware business license if you have nexus/physical presence in the state; consult Division of Revenue for gross receipts tax rules if selling in-state. - Taxes: track federal income/self-employment tax, payroll tax if you hire, and state tax obligations as applicable. If selling products across states, track sales-tax nexus rules for each destination state (Delaware has no sales tax but others do). - Contracts & disclosures: use written contracts with brands specifying deliverables, payment terms, disclosure language, content ownership, indemnities; keep clear records and receipts for tax and audit purposes. - Sweepstakes/contests: follow FTC and state rules for promotions; check Delaware-specific rules if running state-targeted contests (AG guidance and Division of Revenue/local rules may apply for certain permits). - Monitor BOI/CTA guidance from FinCEN and Delaware Division of Corporations for reporting obligations and deadlines.