Delaware General Assembly

Signed 7/1/09

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

6/9/09

Schwartzkopf

Rep. Gilligan
Sen. DeLuca, Cook, F Simpson, Sorenson

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

This Act increases the tax on cigarettes from $1.15 to $1.60 per 20-cigarette pack. Section 1 increases the cigarette tax rate. Section 2 makes the cigarette tax effective for possession within the state after midnight July 31, 2009. 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, 2009, 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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