CHAPTER 74
FORMERLY
HOUSE BILL NO. 245
AN ACT TO AMEND CHAPTER 53, TITLE 30 OF THE DELAWARE CODE RELATING TO THE LEVY, COLLECTION AND USE OF TOBACCO PRODUCT TAX REVENUE.
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 § 5301(17), Title 30 of the Delaware Code by deleting it in its entirety and substituting in lieu thereof the following:
“(17) ‘Smokeless tobacco products’ mean all products, other than moist snuff, made primarily of tobacco for individual consumption, not intended to be smoked.”.
Section 2. Amend § 5301, Title 30 of the Delaware Code by adding the following new term and definition:
“(19) ‘Moist snuff’ means
any finely cut, ground or powdered tobacco that is not intended to be smoked but shall not include any finely cut, ground or powdered tobacco that is intended to be placed in the nasal cavity.”.
Section 3. Amend § 5305(b), Title 30 of the Delaware Code by inserting the words “moist snuff and” between the words “tobacco products other than” and “cigarettes” as they appear therein.
Section 4. Amend § 5305, Title 30 of the Delaware Code by redesignating the existing subsections (c) - (e) as new subsections (d) – (f) and by adding a new subsection (c) to read as follows:
“(c) A tax is imposed and assessed upon the sale or use of moist snuff within this State at the rate of fifty-four cents ($0.54) per ounce and a proportionate tax at the like rate on any fractional parts of an ounce. Such tax shall be computed based on the net weight as listed by the manufacturer.”.
Section 5. This Act shall be effective for tax periods beginning after December 31, 2007.