Senate Bill 131

151st General Assembly (Present)

Bill Progress

House Revenue & Finance 6/16/21
Committee Hearing takes place within twelve legislative days.

Bill Details

5/10/21
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXATION OF PREMIUM CIGARS.
This Act lowers the tax rate for premium cigars from 30% to 15% of the wholesale price so that Delaware's tax rate is consistent with the tax rates for premium cigars in surrounding states. The tax rate in Maryland is 15% and there is no tax on premium cigars in Pennsylvania. Under this Act, a premium cigar means any roll for smoking that is all of the following: 1. Made entirely of tobacco, including the wrapper, binder, and filler. 2. Hand rolled. 3. Contains no filter, tip, or any mouthpiece consisting of material other than tobacco, or any additional flavoring. This Act takes effect on October 1 following its enactment into law. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
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Amendments

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Committee Reports

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