Delaware Masonry Contractor License Requirements (2026)

Delaware does not issue a trade license for masonry contractors. Anyone contracting masonry work in Delaware must obtain a Delaware Division of Revenue Business License under 30 Del.C. §2502 with the "Contractor" classification, register for gross receipts tax, and post a $20,000 surety bond if non-resident. There is no state masonry exam. Delaware OSHA enforces 29 CFR 1926.1153 silica through its state plan. This page documents the verified path including local New Castle, Kent, and Sussex County registration and TMS 402 / IBC Chapter 21 compliance.

Governing Authority

Under Delaware Code Title 24 (Professions and Occupations); Title 30 (Business License, Division of Revenue), Delaware Division of Professional Regulation (DPR) is the body that issues this license and enforces compliance with it. The Delaware Division of Professional Regulation administers the trade licensing boards for electricians, plumbers, HVACR, and master pipefitters. Delaware does not issue a state general contractor license — any person doing contracting work in Delaware must instead hold a Delaware Business License from the Division of Revenue.

Official portal: https://dpr.delaware.gov/
Address: Cannon Building, 861 Silver Lake Blvd, Suite 203, Dover, DE 19904
Phone: (302) 744-4500

Eligibility Requirements

To qualify, an applicant must have reached age 18 and hold a valid Social Security Number or Individual Taxpayer Identification Number (ITIN). Non-resident contractors must post a $20,000 surety bond under 30 Del.C. §375 in addition to the standard business license.

Good moral character

Division of Revenue does not conduct character review. Local building departments may.

Background investigation

No state background check for the masonry business license.

Experience & Education Matrix

No fixed number of years of experience is set out in the cited sources for this credential; instead, the controlling requirement is No state experience requirement for the Delaware Business License. Local jurisdictions and prime contractors typically require demonstrated journey-level masonry experience by contract..

Accepted proof of experience or eligibility

Optional: signed letters from prior masonry employers
Project list (used for prime subcontracts, not the state license)

Examination Structure

This credential carries no state-administered written exam under the cited sources. What governs instead is: No exam required by the Delaware Division of Revenue

Examination fee: No exam fee — Delaware licensure is administrative.

Insurance & Financial Security

Licensure is conditioned on filing a $20,000 contractor license surety bond with the DPR.

General liability

No state minimum, but most municipal building departments and owners require $1,000,000 per occurrence GL.

Workers' compensation

Workers' compensation is mandatory under 19 Del.C. §2304 for any Delaware employer with one or more employees. Masonry NCCI 5022 carries a high manual rate.

Additional financial requirements

No financial statement. Non-resident contractors must post a $20,000 surety bond and may file a 6% gross receipts tax bond under 30 Del.C. §375.

Application and License Fees

Fee	Amount
Application (non-refundable)	$75
Initial license	$75
Renewal (every year)	$75

Maintenance & Renewal

Expect to renew the Delaware Business License (Masonry Contractor) — Division of Revenue every year. Renewal currently costs $75. Delaware Business Licenses renew annually on December 31. Late renewal incurs a $25 penalty plus interest on unpaid gross receipts tax.

Downloadable Asset

2026 Delaware Masonry License Roadmap (PDF) — a printable step-by-step checklist for the application process.

Download the PDF roadmap →

Reciprocity and Endorsement

Delaware does not accept the NASCLA Accredited Examination for this classification.

Reciprocal State	Accepted Exam	Conditions
No formal bilateral reciprocity agreements identified.

Delaware has no reciprocity for masonry contractors. The business license is required regardless of out-of-state credentials.

Weighing more than one jurisdiction? The national hub compares Masonry license requirements in every state — exam, bond, fee, and experience thresholds side by side.

Step-by-Step Application Roadmap

Form a Delaware or foreign entity. Register your LLC or corporation with the Delaware Division of Corporations or qualify as a foreign entity.
Apply for the Delaware Business License. File the One Stop application with the Division of Revenue under the Contractor classification ($75 first business + $25 each branch).
Register for gross receipts tax. Delaware has no sales tax but contractors pay 0.6537% gross receipts tax on revenue above the monthly exclusion.
Post the non-resident bond (if applicable). Non-resident contractors post a $20,000 surety bond under 30 Del.C. §375.
Bind GL and workers compensation. Bind GL ($1M+ practical) and workers comp for any employees.
Register with local building departments. New Castle County, Wilmington, Dover, and Sussex County each maintain contractor registries with $50–$200 annual fees.
Implement OSHA silica program. DOSH (Delaware OSHA) enforces 29 CFR 1926.1153 with state-plan oversight; written exposure control plan and Table 1 controls are mandatory.

Common Filing Mistakes

Working from the cited board instructions, here are the snags most likely to trip up a Delaware Masonry filing.

Skipping local registration

New Castle County and Wilmington require separate contractor registries on top of the state business license. Pulling permits without local registration triggers stop-work orders.

Non-resident bond missing

Out-of-state contractors who skip the §375 bond have their business license revoked retroactively and lose payment rights on all open contracts.

Gross receipts tax late filing

Delaware GRT is monthly above the exclusion. Late filings draw 1.5%/month interest plus penalties — common trap for new contractors.

Silica plan absent

Delaware DOSH targets masonry sites; missing 29 CFR 1926.1153(g) plans draw immediate citations independent of business license status.

Anchored veneer ties

Coastal Sussex County wind exposure requires corrosion-resistant veneer ties at TMS 402 spacing; coastal builds fail inspection routinely with undersized ties.

Study and Reference Materials

What follows are the regulator-cited and commonly used preparation references for this trade. They appear here for convenience only; CLR takes no compensation for them.

Delaware Division of Revenue Contractor Tax Guide — State of Delaware. Official guide to gross receipts tax and contractor licensing.
TMS 402/602 Building Code Requirements and Specification for Masonry Structures — The Masonry Society. Adopted by reference under IBC Chapter 21.
International Building Code Chapter 21 — Masonry (Delaware-adopted edition) — International Code Council. Delaware adopts IBC at the local jurisdiction level.

Pre-Submission Checklist

The most critical documents or confirmations the applicant should have in hand before filing with DPR:

☐ Delaware Division of Corporations entity registration
☐ Delaware Business License (Contractor classification)
☐ Gross receipts tax registration
☐ Non-resident $20,000 surety bond (if applicable)
☐ GL insurance certificate ($1M+ practical)
☐ Workers compensation certificate
☐ Local building department registration (county and city)
☐ OSHA silica written exposure control plan

Other Delaware Trade Licenses

CLR covers other Delaware trades as well — the published guides below may be more relevant:

Frequently Asked Questions

Does Delaware have a state masonry license?

No. Delaware requires only a Division of Revenue business license under the Contractor classification — no exam.

What is the gross receipts tax?

Delaware contractors pay 0.6537% gross receipts tax monthly on revenue above the exclusion (currently $100,000/month). There is no sales tax.

Is a non-resident bond required?

Yes. Non-resident masonry contractors must post a $20,000 surety bond under 30 Del.C. §375 in addition to the business license.

Are local registrations required?

Yes. New Castle County, Wilmington, Dover, and Sussex County maintain separate contractor registries with annual fees.

Does Delaware enforce OSHA silica?

Yes. Delaware operates a state OSHA plan (DOSH) enforcing 29 CFR 1926.1153 — written exposure control plan is required for masonry cutting and grinding.

Primary Sources

Regulatory requirements on this page are drawn from the official board, statute, and exam-provider materials listed below.

Verified 2026-05-20 · Next scheduled review 2026-08-18