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Delaware's
known as the First State, and it definitely is the first stop for many shoppers
in the northeast. The state's location makes it an easy drive or quick bus or
train trip from Philadelphia, Baltimore, Washington, D.C., and New York.
Adding
appeal to the easy access: Delaware has no sales tax.
At
the Christiana Mall on the outskirts of Wilmington, the state's largest city,
you won't find anything unusual. But if you live in a state that taxes clothing,
this mall and the stores that surround it offer the chance to get the apparel
you would buy anyway at a few dollars less. If you're buying
a big item like an appliance and live in one of the nearby states, Delaware retailers
often will arrange delivery from a warehouse near your home. That way, in addition
to the tax savings, you don't pay extra for transport.
One word of warning: Every state that has a sales
tax also has a use
tax. These laws are designed to collect sales tax on products
you buy in a tax-free jurisdiction but "use" in your home,
sales-tax-collecting state. Enforcement and collection of use taxes
varies from state to state.
When
you finish shopping, check out Delaware's 26 miles of coastline, some of the prettiest
beaches on the East Coast. The state also is home to numerous
du Pont family mansions left over from the days when the chemical company was
king. Winterthur,
the former home of Henry Francis du Pont, was designed in the spirit of a European
country house and boasts an impressive collection of American antiques. Just across
the state line in Pennsylvania is Longwood
Gardens, created by industrialist Pierre S. du Pont and recognized as one
of the world's premier horticultural display gardens.
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