Delaware General Assembly

House Appropriations 6/6/19

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

3/27/19

Brady

Reps. Bennett, Kowalko, Viola
Sen. Bonini, Sturgeon

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TOBACCO PRODUCT TAXATION AND LICENSING.

This act imposes a tax at the rate of 15% of the wholesale cost of a premium cigar. A premium cigar means any roll for smoking that is made entirely of tobacco with a wrapper, binder and filler that is 100 percent leaf tobacco, is hand rolled and contains no filter or tip or any mouthpiece consisting of material other than tobacco or additional tobacco flavoring.

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Takes effect upon being signed into law

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