Delaware provides a favorable environment for purchasing precious metals because it does not impose a state or local sales tax, allowing bullion and coin purchases to be made without sales tax regardless of the transaction amount. However, the state does not offer a specific capital gains tax exemption for precious metals, so gains from their sale remain subject to Delaware's state income tax. Delaware has also not enacted legislation recognizing gold or silver as legal tender or promoting their use in commerce.

The state does not operate a state-owned precious metals depository or maintain publicly disclosed holdings of physical gold or silver. Delaware also does not accept taxes or other state payments in precious metals and has not adopted anti-confiscation legislation or statutory protections specifically addressing contracts denominated in precious metals. Overall, Delaware's primary advantage for precious metals owners is the absence of a sales tax, while it has not implemented the broader sound money policies adopted by a growing number of other states.