Delaware General Assembly

House Revenue & Finance 5/14/13

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

5/14/13

Barbieri

Sen. Henry

Reps. Heffernan, Jaques, Potter
Sen. Blevins, Lopez, Townsend

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXES ON TOBACCO PRODUCTS.

This youth tobacco prevention bill eliminates the taxing disparity between moist snuff and “other tobacco products,” not including cigarettes.  It also raises the tax rate from 15% to 30% of the wholesale price, and designates tax revenue over $3.5 million to The Delaware Health Fund.  This bill does not affect taxes on cigarettes.  This bill attempts to make moist snuff and other tobacco products less attractive to minors by making them more expensive, as well as designating a new funding source for The Delaware Health Fund, which promotes preventive care for Delawareans in order to detect and avoid adverse health conditions.

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Takes effect upon being signed into law

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