LLC Notices, Resolutions and other Operations Forms Package - Delaware 2025

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No sales tax if the LLC doesnt do business in the state. No tax on intangible income, like trademark royalties, making Delaware an excellent choice for holding companies that own intellectual property.
While Delaware does not require you to submit an operating agreement to form your LLC, it is important for every LLC to have an operating agreement, establishing the rules and structure of the business.
Sec. 18-215 of the LLC Act is the original section governing Series LLCs. Sec. 18-215(a) provides that a Delaware LLC can establish in its LLC agreement series of members, managers, LLC interests, or assets.
A Delaware LLC is created by filing a Certificate of Formation with the Secretary of State. (Note that this document is sometimes referred to as Articles of Organization in other states.) Delaware does not require that the names and addresses of members or managers be disclosed in the LLCs Certificate of Formation.
Additional Business Expenses: All Delaware LLCs must have a state business license and an operating agreement. Also, Delaware has some of the highest unemployment tax rates, and LLC members must pay significant self-employment taxes.
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