Taxation

Which description of Delaware’s absence of conventional sales tax is accurate?

• New Jersey’s absence of conventional sales tax can affect retail shopping behavior without eliminating the state’s overall tax system
• Maryland’s absence of conventional sales tax can affect retail shopping behavior without eliminating the state’s overall tax system
• Virginia’s absence of conventional sales tax can affect retail shopping behavior without eliminating the state’s overall tax system
• Delaware’s absence of conventional sales tax can affect retail shopping behavior without eliminating the state’s overall tax system

Which fact best describes Delaware’s gross receipts tax?

• Poll taxes apply to many sellers and service providers in Delaware
• National value-added taxes apply to many sellers and service providers in Delaware
• Gross receipts taxes apply to many sellers and service providers in Delaware
• Tariff-only systemes apply to many sellers and service providers in Delaware