Delaware · Senate Bill 84 · 152nd General Assembly

Premium Cigars/Tax Rate/Lower

SB 84 Sponsored by Darius J. Brown Died in committee

  1. Introduced Apr 19, 2023
  2. In committee Apr 19, 2023
  3. Died  
  4. Passed the House  
  5. To the governor  
  6. Became law  

What it does

The legislature's own summary of the bill, or its official long title.

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…

Read the full title (119 words)

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.

Every action

1 step, oldest first, as the legislature records them.

  1. CommitteeIntroduced and Assigned to Executive Committee in Senate · Senate Executive

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 7 cosponsors: 4 Democrats, 3 Republicans.

All 7 cosponsors

From Delaware's official records (legis.delaware.gov), checked Nov 1, 2026. Text links go to the official versions; LegiList does not copy bill text.