Retired couples are splitting the difference between the life they envision for themselves post-career with a desire to be within an easy day’s driving distance of their children and grandchildren. For couples with children in major cities of the northeast, Delaware’s coast may fill the bill. The convenient car ferry from Cape May, NJ, to Lewes, DE means a couple leaving the New York metro area early in the morning could very well be on the first tee at Rehoboth Beach Country Club or Bear Trap Dunes by noon. Washington, D.C. residents are closer and Philadelphians closer still. One other feature of a Delaware retirement: The state charges no sales tax.