What is true about Delaware’s gross receipts tax?

• Consumer sales-tax absence requires a high consumer sales tax instead through instruments such as gross receipts taxes
• Consumer sales-tax absence prevents the state from collecting business revenue through instruments such as gross receipts taxes
• Consumer sales-tax absence can coexist with substantial business taxation through instruments such as gross receipts taxes
• Consumer sales-tax absence means businesses pay no taxes or fees through instruments such as gross receipts taxes