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SB 84 Delaware Senate · 152nd General Assembly (2023-2024)

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

Summary
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 lowers the tax rate for premium cigars from 30% to 20% 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. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
Bill status in committee 1 of 4 stages cleared
Introduction
Apr 2023
Committee Review
Floor Vote
Governor
Introduced Apr 19, 2023 Last action Apr 19, 2023
Floor votes

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Full legislative history

Actions timeline

Total actions
1
Key actions
0
Committee
0
Apr 19, 2023
Introduced
Introduced and Assigned to Executive Committee in Senate
upper
9 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Brian Pettyjohn
Brian Pettyjohn
RRepublican
DE
19
P
Photo of Bryan Townsend
Bryan Townsend
DDemocratic
DE
11
P
Photo of Darius Brown
Darius Brown
DDemocratic
DE
2
P
Photo of Jack Walsh
Jack Walsh
DDemocratic
DE
9
P
Photo of Laura Sturgeon
Laura Sturgeon
DDemocratic
DE
4
P
Photo of Mike Ramone
Mike Ramone
RRepublican
DE
21
P
Photo of Nicole Poore
Nicole Poore
DDemocratic
DE
12
P
Photo of Ron Gray
Ron Gray
RRepublican
DE
38
P
RB
Ruth Briggs King
RRepublican
DE
37