Form 373: Delaware Wholesale Exemption Certificate

Form 373 PDF Details

Sales made to out of state purchasers who pickup the goods in Delaware for subsequent delivery and consumption outside this state are exempt from the wholesale gross receipts tax.

Blanket: multiple sales to the same out-of-state purchaser, provided the seller maintains a duly executed certificate dated within one year prior to the date of the sale.

Invoices: each subsequent sales slip or invoice to which the blanket certificate applies must contain a notation that an exemption is being claimed.

Records: vendors must retain Form 373 for a period of three years from the end of the calendar year in which the sale occurs.

Affiliates: a purchaser's exemption certificate does not extend to any of its subordinate or affiliated entities or officers or employees of the purchaser.