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Independent reference using GSA dataFY2026 & FY2027 · Contiguous United States

State travel tax reference · DE

Delaware travel tax reference

GSA SmartPay’s published state tax guidance for a transaction in Delaware. Confirm the payment arrangement and the tax involved before using an exemption.

Source retrieved Oct 1, 2026 · Source update date: 2026-07-01 · Read the official state page

Payment account guidance

Individually billed account (IBA)
Delaware has no state sales tax. SmartPay describes a federal-government occupancy-tax exemption without a separate IBA determination.
Centrally billed account (CBA)
Delaware has no state sales tax. SmartPay describes a federal-government occupancy-tax exemption without a separate CBA determination.

These are summaries of the state-specific SmartPay page, not an individual eligibility determination. A government employer or a hotel’s “government rate” does not by itself establish a tax exemption.

Forms and documentation

Form 6100 is listed for travel-card occupancy-tax exemptions.

Check the applicable official form’s instructions before signing it. This site neither collects nor submits forms. Confirm with the hotel whether documentation should be presented at booking, check-in or another point required by the authority.

State-specific conditions and notes

  • The relevant hotel charge is occupancy tax. The source's federal-government exemption statement should not be expanded into an unconditional exemption for every individually paid stay.

Official documents and contacts

These links were listed by GSA SmartPay in the source snapshot. A link’s presence does not mean every traveler needs that form or qualifies under it.

Official forms

Tax authority contacts

No relevant link listed here? Use the official Delaware source for its current instructions and contacts.

Keep lodging rates and taxes separate

The CONUS lodging ceiling excludes lodging taxes. The room estimate and any applicable tax exemption are separate checks. The hotel’s state can differ from the state assigned to the work locality in the GSA rate file.

County or municipal occupancy taxes, excise taxes, gross receipts taxes and other charges may have different treatment. This summary must not be read as an exemption from every tax on the bill. Follow the state-specific notes and confirm unresolved questions with the authority.

Delaware per diem rates

Source record

Publisher
U.S. General Services Administration — GSA SmartPay
Retrieval date
Oct 1, 2026
Source snapshot checksum

SHA-256: 5a3ef9d48b126bf58e0df09c80c791006e0882213862aa27ddd167caca807161

The source may change after this snapshot. Data and source policy · Report a correction