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DE SB84
Bill
Status
4/19/2023
Primary Sponsor
Darius Brown
Click for details
AI Summary
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Defines "premium cigar" as a hand-rolled cigar made entirely of tobacco (wrapper, binder, and filler), weighing more than 6 pounds per 1,000 units, with at least 50% long filler tobacco, no filter or non-tobacco tip, and no characterizing flavors other than tobacco.
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Reduces the excise tax rate on premium cigars from 30% to 20% of the wholesale price, aligning Delaware's rate with Maryland (15%) and Pennsylvania (no tax).
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Adds premium cigars as a separately taxed category under § 5305(c)(3) of the Delaware Code, distinct from other tobacco products taxed at 30%.
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Becomes effective October 1 following enactment into law.
Legislative Description
An Act To Amend Title 30 Of The Delaware Code Relating To Taxation Of Premium Cigars.
Last Action
Introduced and Assigned to Executive Committee in Senate
4/19/2023