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DE HB417

Bill

Status

Introduced

5/10/2018

Primary Sponsor

Sean Matthews

Click for details

Origin

House of Representatives

149th General Assembly

AI Summary

  • Amends Delaware Code Title 30 to define "premium cigars" as rolls made entirely of tobacco with natural leaf binder and wrapper, containing no filter, tip, or non-tobacco mouthpiece.

  • Imposes an excise tax on vapor products at 5 cents per fluid milliliter, with manufacturers required to state the milliliter amount on all invoices.

  • Maintains the existing moist snuff tax rate of 92 cents per ounce, calculated based on manufacturer-listed net weight.

  • Caps the tax on premium cigars at a maximum rate of 50 cents per individual cigar.

  • Takes effect 30 days after enactment into law.

Legislative Description

An Act To Amend Title 30 Of The Delaware Code Relating To Tobacco Product Taxation And Licensing.

Last Action

Amendment HA 2 to HB 417 - Introduced and Placed With Bill

6/15/2018

Committee Referrals

Appropriations6/14/2018
Revenue & Finance5/10/2018

Full Bill Text

No bill text available