DE SB131

Reduces the tax rate on premium cigars from 30% to 15% of the wholesale price, effective October 1 following enactment.

Defines "premium cigar" as a roll for smoking made entirely of tobacco (wrapper, binder, and filler) that is hand-rolled and contains no filter, tip, non-tobacco mouthpiece, or additional flavoring.

Aligns Delaware's premium cigar tax rate with Maryland's 15% rate and Pennsylvania's zero tax rate on premium cigars.

Adds "premium cigars" as a distinct category within the definition of "tobacco products" subject to specific tax treatment rather than the general 30% tobacco products tax.

Makes technical corrections to Delaware tax code language for conformity with legislative drafting standards.