Delaware Code Title 30 Sec. 5305 – Levy of tax, limitation; exemption
(a) An excise tax is imposed and assessed upon the sale or use of cigarettes within this State at the rate of 105 mills per cigarette. This tax applies only once to the same pack of cigarettes. In the event the tax computed according to this subsection results in a tax per pack or other unit of sale to which this tax applies involving a fraction of a cent, the tax applicable to that pack or other unit must be computed by rounding the tax to the next higher whole cent.
Terms Used In Delaware Code Title 30 Sec. 5305
- Cigarette: means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco. See Delaware Code Title 30 Sec. 5301
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
- Moist snuff: means any finely cut, ground, or powdered tobacco that is not intended to be smoked, but does not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity. See Delaware Code Title 30 Sec. 5301
- pack: means , as to cigars, the smallest individual container which contains more than 1 cigar in or from which retail sales are normally made or intended to be made, and means, as to other tobacco products, the smallest individual container in or from which retail sales of such products are normally made or intended to be made. See Delaware Code Title 30 Sec. 5301
- Sale: means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Delaware Code Title 30 Sec. 5301
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Tobacco products: means all products made primarily from tobacco for individual consumption, including cigarettes, cigars, pipe tobacco, and vapor products. See Delaware Code Title 30 Sec. 5301
- United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
- Use: means the exercise of any right or power over tobacco products including the retention for any length of time for any purpose other than sale or transportation as allowed under the provisions of this chapter. See Delaware Code Title 30 Sec. 5301
- Vapor product: means any nicotine liquid solution or other material containing nicotine that is intended to be used with or in an electronic smoking device. See Delaware Code Title 30 Sec. 5301
- Wholesale price: means the price for which a manufacturer sells a tobacco product to a distributor exclusive of any discount, rebate, or other reduction. See Delaware Code Title 30 Sec. 5301
(b) A tax is imposed and assessed upon the sale or use of all tobacco products, except those tobacco products taxed under subsection (a) or (c) of this section, within this State at the rate of 30% of the wholesale price on such products.
(c) (1) A tax is imposed and assessed upon the sale or use of moist snuff within this State at the rate of 92 cents per ounce and a proportionate tax at the like rate on any fractional parts of an ounce. The per ounce tax imposed under this subsection must be computed based on the net weight as listed by the manufacturer.
(2) An excise tax is imposed and assessed upon the sale or use of vapor products within this State at the rate of 5 cents per fluid milliliter of vapor product. The tax imposed by this paragraph (c)(2) of this section must be computed based on the amount of vapor product in milliliters as listed by the manufacturer. All invoices for vapor products issued by a manufacturer must state the amount of vapor product in milliliters.
(d) No tax imposed by this chapter may be levied upon the possession or sale of tobacco products which this State is prohibited from taxing under the Constitution or statutes of the United States.
(e) If the seller and purchaser have registered with the Department and obtained exemption certificates, the following sales are exempt:
(1) Sales to veterans’ organizations approved by the Department, if the tobacco products are being purchased by the organization for gratuitous issue to veteran patients in federal, state, or state-aided hospitals;
(2) Sales to patients in Veterans’ Administration Hospitals by retail dealers located in such hospitals.
(f) [Transferred definitions for “cigar” and “wholesale price”, appearing in former (f)(1) and (2), to § 5301 of this title.]
30 Del. C. 1953, § ?5305; 54 Del. Laws, c. 296, § ?1; 55 Del. Laws, c. 111, § ?1; 57 Del. Laws, c. 136, § ?21; 58 Del. Laws, c. 291, § ?1; 64 Del. Laws, c. 231, § ?1; 65 Del. Laws, c. 441, § ?1; 66 Del. Laws, c. 3, §§ ?1, 2; 67 Del. Laws, c. 280, §§ ?1, 5, 6; 74 Del. Laws, c. 54, §§ ?1, 2; 76 Del. Laws, c. 74, §§ ?3, 4; 76 Del. Laws, c. 75, § ?1; 77 Del. Laws, c. 73, § ?1; 81 Del. Laws, c. 55, § 3;