What are the privileges required to delete sales accounts and contacts?

Users with the sales administrator role can delete accounts and contacts.

Sales administrators can give privileges to the other administrative roles so that they can delete accounts and contacts. Here's a description of the privileges you must have:

Privileges Required to Delete Accounts and Contacts

Object	Privilege	More Information
Account	Delete Sales Party	You can't delete an account if it's a partner or competitor account, or if the account is the topmost tier in the account hierarchy.
Contact	Delete Sales Party Contact	You can delete standalone contacts. You must also have full access to all of the accounts associated with the contact. When you delete a contact, you remove the entire person record of the contact, including profile data, account usages, household memberships, and relationships to other accounts.

Note: When you delete an account or a contact, all the child entities might not become inactive. Run the Delete Child Entities of Inactive Party Records scheduled process to deactivate them.