TAX TIPS INDEX PAGE
The documents on this page are available in PDF format. This requires the use of an Acrobat Reader version 6.0 or higher, which may be downloaded free of charge from Adobe Systems.
To determine the type of business you wish to maintain (Sole Proprietorship, Partnership, Corporation or LLC), please see the Business Structure Table.
• Affiliated Finance Company
• Banks and Insurance Companies
• Cigarette & Other Tobacco Products
• Contractors/Real Estate Developers
• Health Care Facilities
• Hotel, Motel, Tourist Home
• Junk Dealer/Non-Resident
• Lessors of Tangible Personal Property
• Manufacturer of Various Products
• Motor Vehicle Dealer
• Occupations/Professional Service
• Public Utilities
• Retail/ Wholesale
Please Note: Delaware offers a 75% senior citizen discount on annual license fees for individuals 65 years of age or older on or before January 1st of the current license year. Businesses must meet specific requirements to be eligible for this discount.

