Delaware compliance for Amazon sellers

I researched Delaware-specific compliance for Amazon sellers using recent authoritative and practitioner sources. Key findings summarized below will support creation of a comprehensive blog and newsletter covering Delaware compliance for Amazon sellers, with practical next steps.Summary of key findings (high-level):- Delaware does not impose a state or local sales tax; however, it imposes a gross receipts tax on businesses with Delaware-sourced sales. Sellers with customers in Delaware or with activities in Delaware may owe gross receipts tax if thresholds are met.- Delaware LLCs and other entities have annual state-level filing/tax obligations: LLCs/LPs typically pay an annual $300 tax; corporations have franchise tax/annual report requirements and different calculation methods. All Delaware entities must maintain a registered agent in Delaware.- Businesses with Delaware-sourced activity should register with the Delaware Division of Revenue and obtain required licenses/accounts; gross receipts tax filing frequency (monthly/quarterly/annually) depends on revenue levels.- Using Amazon FBA can create physical-presence nexus where inventory is stored in a states warehouses; this can trigger state registration and tax obligations (gross receipts or other state tax filings), even if the sellers company is formed in Delaware.- Marketplace facilitator rules and sales-tax collection by Amazon affect obligations in other states (where sales tax exists); because Delaware has no sales tax, Amazon will generally not collect Delaware sales tax, but sellers must monitor nexus and tax obligations in all states where they sell or store inventory.- Practical checklist for Amazon sellers (Delaware-focused): determine where inventory is stored and sales sourced; register with Delaware Division of Revenue if you have Delaware-sourced sales above thresholds or physical presence; obtain EIN; maintain Delaware registered agent; pay LLC annual tax ($300) and any corporate franchise tax or reports if applicable; register and file gross receipts tax and business license as needed; monitor multi-state nexus and marketplace facilitator changes; consult a tax professional and consider sales-tax automation for multi-state compliance.Next steps recommended for the blog content: create sections covering (1) overview: Delaware taxes vs other states; (2) entity-level compliance (LLC annual tax, franchise tax, registered agent, annual report differences); (3) Delaware-specific taxes for sellers: gross receipts tax, registration, filing frequencies, thresholds; (4) Amazon-specific issues: FBA inventory nexus, marketplace facilitator context, how Amazon handles collection in states (and why Delaware is different); (5) step-by-step compliance checklist for Amazon sellers forming or operating with a Delaware entity; (6) examples/FAQ and links to official resources and recommended professional help.I will use the following supporting sources and verbatim excerpts when drafting the final blog and newsletter content.