HOUSE BILL NO. 23
AS AMENDED BY HOUSE AMENDMENT NO. 1
AN ACT TO AMEND CHAPTER 53, TITLE 30 OF THE DELAWARE CODE, RELATING TO THE TAX ON THE SALE OR USE OF TOBACCO PRODUCTS OTHER THAN CIGARETTES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend Section 5305, Title 30 of the Delaware Code, by striking Subsection (b) of said Section in its entirety and by substituting in lieu thereof a new Subsection (b) to read as follows:
"(b) A tax is imposed and assessed upon the sale or use of all tobacco products other than cigarettes, and including but not limited to, smokeless tobacco products and cigars within this State at the rate of 151. of the wholesale price on such products."
Section 2. Amend Section 5305, Title 30 of the Delaware Code, by adding thereto a new Subsection (e) to read as follows:
"(e) For purposes of this Chapter: (1) 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; and (2) The term 'cigar' means any roll for smoking which is not a cigarette and which is made wholly or in part of tobacco or any substitute therefore when the cover of the roll is made chiefly of tobacco."
Approved February 17, 1987