Selecting the Delaware Corporation or LLC Name
The name you choose for your Delaware business will be identifying your corporation or LLC as a unique entity. The name will not be accepted if it is likely to mislead the public or if it too closely resembles the name of another corporation or LLC formed in Delaware.
You should not use any type of punctuation such as dashes, periods or commas in corporation or LLC name selection. It is recommended that you try to name your corporation or LLC so that it identifies with the goods or services you provide, but this is not required.
Selecting a Board of Directors
LLC’s based in Delaware is required to file as either a corporation or a partnership dependent on the election made on the SS-4. Delaware maintains an individual income tax so employers are expected to withhold state income tax and unemployment tax. Delaware does not maintain a sales and use tax, but imposes a gross receipts tax on the seller of goods, or the provider of services.
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