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DE HB98

Bill

Official Source

Status

Introduced

3/27/2019

Primary Sponsor

Gerald Brady

Click for details

Origin

House of Representatives

150th General Assembly

AI Summary

  • Defines "premium cigars" as hand-rolled tobacco products made entirely of tobacco with 100 percent leaf tobacco wrapper and binder, containing no filters, tips, non-tobacco mouthpieces, or additional flavorings.

  • Establishes a tax rate of 15% of wholesale price on premium cigars, compared to the standard 30% tax rate applied to other tobacco products.

  • Premium cigars must meet specific criteria to qualify for the reduced 15% tax rate, including being hand-rolled with all-tobacco construction.

Legislative Description

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

Last Action

Assigned to Appropriations Committee in House

6/6/2019

Committee Referrals

Appropriations6/6/2019
Revenue & Finance3/27/2019

Full Bill Text

No bill text available