DE HB358

Imposes a 10% tax on the first sale of taxable active opioids in Delaware, collected by covered entities (manufacturers, producers, importers, distributors) and remitted monthly to the State Treasurer.

Creates the Opiate Stewardship Fund to receive all tax revenues, penalties, interest, and civil settlement proceeds from opioid-related lawsuits, with funds available only for authorized uses under the legislation.

Establishes the Opiate Stewardship Advisory Council with 15 members representing legislative, medical, law enforcement, judicial, and community interests to prioritize funding allocation for opioid treatment, prevention, education, and overdose response services.

Authorizes appointment of a full-time Policy Advisor on Opioid Issues as Chair of the Advisory Council, compensated as determined in the annual budget act with expenses paid from the Opiate Stewardship Fund.

Takes effect 180 days after enactment; exempts products exported outside the State or those not subject to state taxation under federal law from the opioid tax.