HB215

Delaware HB215 amends tobacco product taxation and licensing regulations, increasing tax rates and fees for various tobacco products.

Delaware HB215 modifies Title 30 of the Delaware Code to revise tobacco product taxation and licensing. The bill increases the tax rate on cigarettes to 180 mills per cigarette and on vapor products to 10 cents per fluid milliliter. It also raises the tax on the sale or use of all tobacco products to 40% of the wholesale price. The bill introduces new licensing fees for wholesale, retail, and affixing agents, and mandates separate licenses for businesses operating at multiple locations. The changes take effect on September 1, 2026, and January 1, 2027.