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SB 131 Delaware Senate · 151st General Assembly (2021-2022)

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXATION OF PREMIUM CIGARS.

Summary
This Act lowers the tax rate for premium cigars from 30% to 15% of the wholesale price so that Delaware's tax rate is consistent with the tax rates for premium cigars in surrounding states. The tax rate in Maryland is 15% and there is no tax on premium cigars in Pennsylvania. Under this Act, a premium cigar means any roll for smoking that is all of the following: 1. Made entirely of tobacco, including the wrapper, binder, and filler. 2. Hand rolled. 3. Contains no filter, tip, or any mouthpiece consisting of material other than tobacco, or any additional flavoring. This Act takes effect on October 1 following its enactment into law. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
Bill status passed 3 of 5 stages cleared
Introduction
May 2021
Committee Review
Apr 2022
Senate Passage
Jun 2021
House Passage
Governor
Introduced May 10, 2021 Last action Apr 14, 2022
Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
10
Key actions
5
Committee
3
Amendments
2
Apr 14, 2022
Introduced
Assigned to Appropriations Committee in House
lower
Apr 13, 2022
Lower · Passed
Reported Out of Committee (Revenue & Finance) in House with 2 Favorable, 7 On Its Merits
lower
Jun 16, 2021
Introduced
Assigned to Revenue & Finance Committee in House
lower
Jun 15, 2021
Upper · Passed
Passed By Senate. Votes: 15 YES 6 NO
upper
Jun 15, 2021
Upper · Passed
Amendment SA 1 to SB 131 - Passed By Senate. Votes: 18 YES 3 NO
upper
Jun 15, 2021
Upper · Passed
Reported Out of Committee (Finance) in Senate with 1 Favorable, 3 On Its Merits
upper
May 19, 2021
Introduced
Assigned to Finance Committee in Senate
upper
May 19, 2021
Upper · Passed
Reported Out of Committee (Executive) in Senate with 1 Favorable, 4 On Its Merits, 1 Unfavorable
upper
May 18, 2021
Introduced
Amendment SA 1 to SB 131 - Introduced and Placed With Bill
upper
May 10, 2021
Introduced
Introduced and Assigned to Executive Committee in Senate
upper
6 primary · 11 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Bryan Townsend
Bryan Townsend
DDemocratic
DE
11
P
Photo of Darius Brown
Darius Brown
DDemocratic
DE
2
P
GL
Gerald L. Brady
DDemocratic
DE
4
P
Photo of Kim Williams
Kim Williams
DDemocratic
DE
19
P
Photo of Laura Sturgeon
Laura Sturgeon
DDemocratic
DE
4
P
Photo of Mike Ramone
Mike Ramone
RRepublican
DE
21
Co
Photo of Brian Pettyjohn
Brian Pettyjohn
RRepublican
DE
19
Co
BC
Bruce C. Ennis
DDemocratic
DE
14
Co
CB
Colin Bonini
RRepublican
DE
16
Co
Photo of Danny Short
Danny Short
RRepublican
DE
39
Co
Photo of Ed Osienski
Ed Osienski
DDemocratic
DE
24
Co
Photo of Gerald Hocker
Gerald Hocker
RRepublican
DE
20
Co
Photo of Jack Walsh
Jack Walsh
DDemocratic
DE
9
Co
JA
John A. Kowalko
DDemocratic
DE
25
Co
Photo of Rich Collins
Rich Collins
RRepublican
DE
41
Co
Photo of Ron Gray
Ron Gray
RRepublican
DE
38