Cigarette tax stamps are heat applied decals affixed to every pack of cigarettes sold in Delaware, proving that the cigarette tax was paid. In addition, any person who makes or manufactures tobacco products in Delaware for sale in the state must also pay this tax.Ī. Instead, this tax is paid by the person (typically a wholesaler) who brings into Delaware, or causes to be brought into Delaware, tobacco products (excluding cigarettes) for the purpose of sale. The ‘Other Tobacco Products’ tax is not directly paid by the consumer.

Who pays the ‘Other Tobacco Products’ tax?Ī. Exceptions to the ‘Other Tobacco Products’ tax rate include moist snuff (effective Septemtaxed at a rate of $0.92 per ounce) and vapor products (effective Janutaxed at a rate of 5 cents ($.05) per fluid milliliter).įor the period Januto August 31, 2017, moist snuff was taxed at a rate of $0.54 per ounce.įor the period Mato August 31, 2017, the tax rate on other tobacco products was 15% of the wholesale purchase price. These products include cigars, snuff, chewing tobacco, etc. Effective, the other tobacco products tax rate is 30% of the wholesale purchase price of the tobacco. What is Delaware’s ‘Other Tobacco Products’ tax rate?Ī. Vapor product means any nicotine liquid solution or other material containing nicotine that is intended to be used with or in an electronic smoking device. Effective, Delaware is imposing a tax at the rate of 5 cents ($.05) per fluid milliliter of vapor product. What is Delaware’s ‘Vapor Product’ tax rate?Ī. Cigarettes brought into Delaware that are not stamped with a Delaware cigarette tax stamp or stamped with another state’s tax stamp are untaxed and deemed contraband. The cigarette tax is paid by cigarette wholesalers (affixing agents) who are required to purchase tax stamps from the Division of Revenue, which they then apply to each pack of cigarettes. This tax is paid by the cigarette wholesalers (affixing agents) and passed on to the consumer.įor the period Augto August 1, 2009, the tax rate on cigarettes was $1.15 per pack of 20 cigarettes.įor the period Augto August 31, 2017, the tax rate on cigarettes was $1.60 per pack of 20 cigarettes.Ī.

Effective September 1, 2017, the cigarette tax rate was raised to $2.10 for a standard pack of 20 cigarettes.

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