If you will have employees, you will need to know your duties for withholding tax
Section 1151 of Title 30 of the Delaware Code requires every employer who, 1) maintains an office or transacts business within Delaware, and 2) who makes payments of wages or other remuneration to residents or non –residents which are taxable in Delaware and which are subject to withholding under the Internal revenue Code; must withhold from those wages or remuneration an amount substantially equivalent to the tax estimated to be due from the employee. The Delaware Code does not specifically define the terms "wages" or "other remuneration" which are subject to withholding. Delaware withholding is required provided such payments are subject to withholding under the Internal Revenue Code. For FAQ's about Withholding in Delaware, please see: http://revenue.delaware.gov/information/faqs_wh.shtml. For more information for business taxpayers in Delaware, please see http://revenue.delaware.gov/services/BusServices.shtml
Please use the Delaware Business One-Stop Online Registration System: https://onestop.delaware.gov/osbrlpublic/Home.jsp or see this site for how to fill out the form by mail: http://revenue.delaware.gov/information/faqs_wh.shtml
Applicable Rules and Regulations
This search covers most of the frequently requested licenses, certifications, registrations, and filings that the State of Delaware requires. However, this is not a fully exhaustive list of every possible requirement. Please consult with the appropriate state agencies to find out if there are additional requirements you must fulfill.