DE HB250

Imposes a 10% tax on gross receipts from sales of taxable active opioids, to be paid by manufacturers, producers, importers, or distributors (covered entities)

Defines taxable active opioids as opiates or opioids with addiction-forming liability similar to morphine, but excludes prescription drugs used exclusively for opioid addiction treatment

Tax applies to the first sale of opioids in Delaware and is not added as a separate line item on customer invoices or receipts

Requires covered entities to obtain an $80 license from the Department of Finance (renewable annually on January 1) and file monthly reports showing quantities sold by the 25th of each month

Exempts opioid products exported outside the state or those not subject to state taxation under federal law; all collected taxes are deposited to the General Fund

Takes effect 180 days after enactment