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DE

OMC

Delaware OMC-aware dispensary platform

Native compliance hooks for Delaware Office of the Marijuana Commissioner rules. METRC traceability, 15% adult-use cannabis tax + 0% Delaware general sales (DE has no sales tax), OMC reconciliation cadence, and the medical / adult-use lane separation HB 1 + HB 2 created.

Regulator

Delaware Office of the Marijuana Commissioner (OMC)

https://marijuana.delaware.gov
We re-check this regulatorweekly— active rulemaking / transition / year-over-year schedule

Statutes that bite

CitationSubject
16 Del. C. Ch. 47Delaware Marijuana Control Act (HB 1, 2023, adult-use)
16 Del. C. Ch. 49ADelaware Medical Marijuana Act
4 DE Admin. Code 4001+OMC adult-use cannabis program rules
30 Del. C. §5901+15% Delaware Marijuana Tax statute (HB 2, 2023)

Tax stack

Excise

15% Delaware adult-use cannabis tax (30 Del. C. §5901+) — applied at retail. Medical patients exempt.

Sales / Use

0% — Delaware has NO state sales tax. The 15% cannabis tax is the only tax line for adult-use; medical sales tax-free entirely. Total state-stack: 15% adult-use; 0% medical.

Local option

No local cannabis tax — Delaware cannabis tax line is state-only. Auto-derived per store address (no city/county add-on math required). Combined adult-use stack: cleanest in the country at 15% flat.

Compliance topics surfaced in-platform

What ships on day-1 for DE

We serve here — honestly

We don’t operate stores in Delaware. We do follow OMC bulletins, the cleanest-in-the-country 15%-flat adult-use tax line (no sales-tax stack since DE has none), the social-equity-priority license-class topology in the initial rollout, and the METRC-cadence reconciliation requirements. CannAgent ships DE support with the same compliance discipline we apply to WSLCB — and we’ll say it directly when something’s off.

Other states

See it on your DE data.

30-minute demo on a sandbox shaped like your store. End the call with a fixed-scope quote and a DE-aware cutover plan.

Schedule a demo
30 minutes · register, write-up, Form 941