For decades, Delaware has been called “The Corporate Capital of the World,” but when it comes to small, brick and mortar businesses that form the backbone of our communities, the First State is falling behind.

Recent rankings make the point clear. CNBC’s 2025 survey of America’s Top States for Business placed Delaware 43rd in business friendliness and 41st in cost of doing business. The Cato Institute ranks us near the bottom in economic freedom. Meanwhile, other states are streamlining regulations, cutting taxes, and encouraging growth. If we want Delaware to remain competitive, we must take a hard look at the policies holding small businesses back.

One of the clearest examples is the gross receipts tax. When it was created in 1967, it was sold as a temporary measure to balance

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