2021-2022 Regular SessionDelaware Legislature

SB131: An Act To Amend Title 30 Of The Delaware Code Relating To Taxation Of Premium Cigars.

Legislative 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:

Demographic Impact

Overall analysis of equity impact

Neutral
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

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

Roll Call Votes

Senate Third Reading
6/15/2021
15
Yea
6
Nay
0
Not Voting
0
Absent
Result: PASSED