INSTRUCTIONS: DELAWARE WHOLESALE EXEMPTION CERTIFICATE (Form 373)
To substantiate exempt sales to out of state purchaser picked up in Delaware, a form 373 should be filed. This document can be obtained from the website maintained by the Delaware Division of Revenue.
Delaware Wholesale Exemption Certificate 373 Step 1: Enter the name of the seller in the first blank box.
Delaware Wholesale Exemption Certificate 373 Step 2: Enter the address of the seller in the second blank box.
Delaware Wholesale Exemption Certificate 373 Step 3: Enter the zip code of the seller in the third blank box.
Delaware Wholesale Exemption Certificate 373 Step 4: Enter the shipping location in the fourth blank box.
Delaware Wholesale Exemption Certificate 373 Step 5: Enter the zip code of the shipping location in the fifth blank box.
Delaware Wholesale Exemption Certificate 373 Step 6: Enter the date and state of incorporation in the sixth blank box.
Delaware Wholesale Exemption Certificate 373 Step 7: Enter the employer identification number of the seller in the seventh blank box.
Delaware Wholesale Exemption Certificate 373 Step 8: Check the applicable box if this is a single purchase certificate and enter the invoice number and date.
Delaware Wholesale Exemption Certificate 373 Step 9: Check the applicable box if this is a blanket certificate.
Delaware Wholesale Exemption Certificate 373 Step 10: On the first blank line below, enter the purchaser's name.
Delaware Wholesale Exemption Certificate 373 Step 11: On the second blank line, enter the address and zip code of the purchaser.
Delaware Wholesale Exemption Certificate 373 Step 12: On the third blank line, enter the date and state of incorporation of the purchaser, their employer identification number, and the nature of their business.
Delaware Wholesale Exemption Certificate 373 Step 13: On the first blank line below, enter the date.
Delaware Wholesale Exemption Certificate 373 Step 14: On the second blank line, enter the signature of the officer or authorized individual of the purchaser.
Delaware Wholesale Exemption Certificate 373 Step 15: On the third blank line, enter the title of the officer or authorized individual signing.
Delaware Wholesale Exemption Certificate 373 Step 16: On the last three blank lines, enter the date, the signature of an officer or authorized individual of the seller, and their title. Vendors must retain a copy of this form for three years from the end of the calendar year in which the purchase occurs.
