Delaware 152nd General Assembly (2023-2024) Status: In Committee Bipartisan · 5 D · 2 R cosponsors

SB 84 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXATION OF PREMIUM CIGARS.

Last action — Introduced and Assigned to Executive Committee in Senate

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 152nd General Assembly (2023-2024). It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

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.

Bill Text

Action History

  1. Introduced and Assigned to Executive Committee in Senate

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

9 sponsors · 0 co-sponsors · 53 not signed on

Sponsors (9)

Co-sponsors (0)

None.

Not signed on (53)

53 members have not signed on to this bill.

Show all 53 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 84 do?
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.
Who sponsors SB 84?
SB 84 is sponsored by Ruth Briggs King, Michael Ramone, Ronald E. Gray (Republican), John "Jack" Walsh (Democratic), Bryan Townsend (Democratic), Laura V. Sturgeon (Democratic), Nicole Poore (Democratic), Brian Pettyjohn (Republican), and Darius J. Brown (Democratic).
What is the current status of SB 84?
This bill died with 152nd General Assembly (2023-2024). It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 84?
Track SB 84 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 84

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 84

Last checked for changes 2 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →