Delaware Zapper & Sales Suppression Law
Delaware has no statute specifically addressing automated sales suppression devices.
That does not mean suppression is lawful in Delaware. Conduct involving a zapper or phantomware may still be charged under general tax-fraud, false-return, or computer-crime provisions — those statutes simply do not name suppression devices specifically.
No sales tax (gross receipts instead). Strong negative: full-text grep of Title 30 + 11 = zero hits.
Legislation in this area moves quickly. Confirm the current law before relying on this page.
Facing a sales suppression allegation or a sales tax reassessment? We defend these matters. Email [email protected].
Reviewed July 2026 against primary sources. This page is a research aid, not legal advice.