Sales & Use Tax/Gross Receipts Tax
All businesses and individuals selling products and services subject to sales tax must register for a sales tax license online at www.pabizonline.com or by completing the PA Enterprise Registration Form, PA-100. The form is available at www.revenue.pa.gov and from Revenue’s Forms Ordering Service, 1-800-362-2050. The sales tax license, which must be renewed every five years, should be prominently displayed at the business’s location. Pennsylvania’s sales tax rate is 6 percent, and an additional 1 percent local sales tax applies to items purchased or used in Allegheny County. Two percent local tax applies to items purchased or used in Philadelphia. Prior to Oct. 8, 2009, the Philadelphia local tax was 1 percent.
PA Use Tax
Use tax is the counterpart of sales tax and applies to purchases made over the Internet, through toll-free numbers (800, 888, 877), from mail-order catalogs and from out-of-state locations when sales tax was not charged and collected by the seller.
City of Philadelphia Sales Tax
Delaware Gross receipts tax
Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state. Unless otherwise specified by statute, the term “gross receipts” comprises the total receipts of a business received from goods sold and services rendered in the State.
http://revenue.delaware.gov/services/Business_Tax/Step4.shtml