Delaware General Assembly

Signed 6/19/03

The General Assembly has ended, the current status is the final status.

6/17/03

Gilligan

Reps. Spence, Smith, Lee, Hudson
Sen. Adams, McDowell, DeLuca, Cook, Vaughn, Still, Sorenson

AN ACT TO AMEND TITLE 30, CHAPTER 53 OF THE DELAWARE CODE RELATING TO THE LEVY AND COLLECTION OF TAX ON TOBACCO PRODUCTS.

This Act increases the tax on cigarettes from 24 cents to 55 cents per 20-cigarette pack. Section 1 increases the cigarette tax rate. Section 2 clarifies that the cigarette tax is rounded up in case it applies to any unit expressed in fractions of cents. The same concept presently applies to cigarettes sold in packs. Section 3 makes the cigarette tax effective for possession within the state after midnight July 31, 2003. It also imposes a “floor tax” on inventories of cigarettes and requires that the difference between the new tax and the old tax be paid on stamps purchased on or before midnight July 31, 2003, but not affixed to any cigarettes as of the effective date of this Act.

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Takes effect upon being signed into law

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