Delaware has recently enacted legislation concerning the registration of trade names or “doing business as” names (DBA). This new process mandates that DBAs be registered online through the OneStop application. The Delaware Department of Revenue (DOR) will oversee the statewide DBA registry.
Initially, Delaware House Bill 40 was scheduled to take effect on June 2, 2025. However, it was amended in late May by Delaware House Bill 177, which set a new effective date of February 2, 2026. This amendment appears to have prompted the DOR to revise and update the FAQs it had published following House Bill 40. Notably, the updated FAQs lack any guidance on existing DBAs.
Existing Trade Names
The original set of FAQs published on the DOR website included instructions that all existing DBAs must be re-registered within a specified timeframe, and each re-registered trade name must be unique. The current FAQs, however, do not provide any guidance or mention any process for existing DBAs.
This absence of information does not necessarily mean that no action will be required. When the bill was updated to reflect the new effective date, it also mandated the DOR to conduct outreach to agencies and customers before February 2, 2026. The DOR is required to provide information about the changes in the trade name registration process, including posting a FAQ guide on its website. Additionally, the legislation grants the DOR rulemaking authority.
Therefore, we anticipate further developments and will continue to monitor the DOR for additional guidance.
