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No. Delaware is tax free on shoppping. It has a wide variety of successsful businesses (due to its corporate friendly nature). It is a small state so you can be at the beach in south DE , and in Wilmington1.5 hours later. Close to Phili and Baltimore (airports, sports arenas, shows, colleges). Housing prices are country average. Schools are so-so but lots of good private schools. It is a small state; and everyone knows everyone or their sister, brother, neighbor.

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