SB 131

  • Delaware Senate Bill
  • 151st General Assembly (2021-2022)
  • Introduced in Senate Jun 16, 2021
  • Passed Senate Jun 15, 2021
  • House
  • Governor

An Act To Amend Title 30 Of The Delaware Code Relating To Taxation Of Premium Cigars.

Abstract

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.

Bill Sponsors (17)

Votes


Jun 15, 2021

Actions


Jun 16, 2021

House

Assigned to Revenue & Finance Committee in House

  • Introduction
  • Referral-Committee
Revenue & Finance

Jun 15, 2021

Senate

Reported Out of Committee (Finance) in Senate with 1 Favorable, 3 On Its Merits

  • Committee-Passage
  • Committee-Passage-Favorable
Finance

Senate

Amendment SA 1 to SB 131 - Passed By Senate. Votes: 18 YES 3 NO

Senate

Passed By Senate. Votes: 15 YES 6 NO

May 19, 2021

Senate

Reported Out of Committee (Executive) in Senate with 1 Favorable, 4 On Its Merits, 1 Unfavorable

  • Committee-Passage
  • Committee-Passage-Favorable
  • Committee-Passage-Unfavorable
Executive

Senate

Assigned to Finance Committee in Senate

  • Introduction
  • Referral-Committee
Finance

May 18, 2021

Senate

Amendment SA 1 to SB 131 - Introduced and Placed With Bill

May 10, 2021

Senate

Introduced and Assigned to Executive Committee in Senate

  • Introduction
  • Referral-Committee
Executive

Bill Text

Bill Text Versions Format
Bill Text PDF HTML
SA 1 to SB 131 HTML PDF

Related Documents

Document Format
Fiscal Note PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Delaware General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.