AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TOBACCO PRODUCT TAXATION AND LICENSING.
Reported Out of Committee (Administration) in House with 3 On Its Merits
Summary
The bill raises excise taxes on cigarettes, other tobacco products, moist snuff, and vapor products, and doubles fees for wholesale, retail, vending‑machine and affixing‑agent licenses. It also creates definitions for nicotine pouches, premium cigars, and clarifies that marijuana and FDA‑regulated products are not considered tobacco products. The tax changes become effective September 1, 2026, while the licensing fee changes start January 1, 2027.
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