CHAPTER 441

FORMERLY

HOUSE BILL NO. 745

AS AMENDED BY HOUSE AMENDMENT NO. I

AN ACT TO AMEND CHAPTER 53, TITLE 30 OF THE DELAWARE CODE, RELATING TO THE EXCISE TAX ON THE SALE OF TOBACCO PRODUCTS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (three- fifths of all members elected to each House thereof concurring therein):

Section 1. Amend §5305, Chapter 53, Title 30 of the Delaware Code, by adding at the end of the subsection (b) of said Section, the following:

"For purposes of this Chapter, the term 'wholesale price' shall mean the price for which a manufacturer sells a tobacco product to a distributor exclusive of any discount, rebate, or other reduction."

Section 2. Amend §5301, Chapter 53, Title 30 of the Delaware Code, by inserting at the end of said Section a new subsection (17) to read as follows:

"(17) 'Distributor' means: (I) any person engaged in the business of selling tobacco products in this state who brings or causes to be brought into this state from without the state any tobacco products for sale: (2) any person who makes, manufacturers, or fabricates tobacco Products in this state for sale in this state: (3) any person engaged in the business of selling tobacco products without this state who ships or transports tobacco products to retail dealers In this state to be sold by those retail dealers."

Section 3. This Act shall be effective on the seventh day following its enactment into law.

Approved July 3, 1986.