Darius Brown
- Democratic
- Senator
- District 2
Primary
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 lowers the tax rate for premium cigars from 30% to 20% 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. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.
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Introduced and Assigned to Executive Committee in Senate
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