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SB 131 DE
Passed One Chamber

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

DE · session 151 · Senate · bill

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Introduced May 10, 2021

Latest action (Apr 14, 2022) Assigned to Appropriations Committee in House

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.

Sponsors (6)

11 coauthors / cosponsors

Action history (10)

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

Text versions (4)

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

  • Bill Text · HTML
  • Bill Text · PDF
  • SA 1 to SB 131 · PDF
  • SA 1 to SB 131 · HTML

Full text

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