Delaware

Alerts & Updates

Key Contacts

Delaware Public Integrity Commission
(302) 739-2399
(302) 739-2398 fax

PCA Contact

Rachel Hall rachel@premiumcigars.org

Legislative Information

Taxation

Delaware imposes an excise tax on the sale or use of all tobacco products within the state. The tax must be paid by the first person who has possession of the tobacco products in Delaware. The tax is typically paid by the wholesaler who brings into Delaware or causes to be brought into Delaware, tobacco products for the purpose of resale, or by the manufacturer of tobacco products in Delaware.

Del. Code tit. 30, § 5305: Levy of tax, limitation; exemption

Del. Code tit. 30, § 5306: Liability for payment of tax

Division of Revenue staff reported that Delaware localities do not levy additional taxes on tobacco products.

The tax on tobacco products other than cigarettes is 30% of the wholesale price, except that the tax on moist snuff is $0.92 per ounce and a proportionate tax on any fractional parts of an ounce.

Del. Code tit. 30, § 5305(b-c): Levy of tax, limitation; exemption

Every wholesale dealer or retailer who acquires untaxed tobacco products must file a Wholesale Dealer’s Monthly Report of Other Tobacco Products (Form TP-1) on or before the 20th day of each month, along with payment for taxes due.

Del. Code tit. 30, § 5319: Alternate method of collection; other tobacco products

Form Type / NameForm Number / Link
Delaware Division of Revenue: Cigarette and Tobacco Tax FormsCigarette and Tobacco Tax Forms
Wholesale Dealer’s Monthly Report of Other Tobacco Products (for use on or after 09/01/2017)TP-1
Wholesale Dealer’s Monthly Report of Other Tobacco Products – InstructionsTP-1i
Wholesale Dealer’s Monthly Report of Other Tobacco Products (for use before 09/01/2017)TP-1
Wholesale Dealer’s Monthly Report of Other Tobacco Products – InstructionsTP-1i
Cigarette Stamp Affixing Agent or Wholesale Dealer Application1069
Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps (for use on or after 09/01/2017)1074
Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps (for use before  09/01/17)1074
Non-Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps (for use on or after 09/01/2017)1075
Non-Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps (for use before 09/01/2017)1075
Claim for Revision, License Tax1049C-9602

Cigar and Smoking Tobacco Definitions

 “Smoking” means the burning of a lighted cigarette, cigar, pipe or any other matter or substance that contains tobacco and the use of an electronic smoking device which creates an aerosol or vapor, in any manner or in any form.

Del. Code tit. 16, § 2902(11)

Tobacco products” means 

  • A product, including a cigarette, cigar, hookah, pipe tobacco, chewing tobacco, snuff, or snus, that  is all of the following: 
    • Intended for human consumption or likely to be consumed, by any means, including smoking, heating, chewing, absorbing, dissolving, inhaling, or ingesting. 
    • Made from or derived from tobacco or that contains nicotine.
  • A vapor product. 
  • A component or accessory used in the consumption of a tobacco product, including filters, rolling papers, and pipes.
  • A liquid used in an electronic smoking device, including liquids that contain nicotine and liquids that do not contain nicotine. 
  • An electronic smoking device.

A “Tobacco product” does not mean a drug, device, or combination product authorized for sale by the  United States Food and Drug Administration under the Federal Food, Drug, and Cosmetic Act.

Chapter 10 Formerly Senate Substitute NO. 1 for Senate Bill NO. 25

Cigar” means any roll for smoking that is not a cigarette and that is made wholly or in part of tobacco or any substitute therefor when the cover of the roll is made chiefly of tobacco.

Del. Code tit. 30, § 5305(f)(1)

Smokeless tobacco products” means all products, other than moist snuff, made primarily of tobacco for individual consumption, not intended to be smoked.

Del. Code tit. 30, § 5301(12)

Moist snuff” means any finely cut, ground or powdered tobacco that is not intended to be smoked but shall not include any finely cut, ground or powdered tobacco that is intended to be placed in the nasal cavity.

Del. Code tit. 30, § 5301(6)

Distributor” means:

  • Any person engaged in the business of selling tobacco products in Delaware who brings or causes to be brought into the state any tobacco products for sale
  • Any person who makes, manufactures or fabricates tobacco products in Delaware for sale in the state
  • Any person engaged in the business of selling tobacco products without Delaware who ships or transports tobacco products to retail dealers in the state to be sold by those retail dealers

Del. Code tit. 30, § 5301(5)

Wholesale dealer” means any person who regularly sells tobacco products within Delaware to others who buy for the purpose of resale.

Del. Code tit. 30, § 5301(19)

Retail dealer” means any person who purchases or receives stamped tobacco products from any source whatsoever for the purpose of sale to the ultimate consumer.

Del. Code tit. 30, § 5301(9)

Wholesale price” means the price for which a manufacturer sells a tobacco product to a distributor exclusive of any discount, rebate, or other reduction.

Del. Code tit. 30, § 5305(f)(2)

Sale” means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift or offer for sale and distribution, in any manner or by any means whatsoever.

Del. Code tit. 30, § 5301(10)

Restrictions

Delaware law prohibits smoking: in any indoor enclosed area to which the general public is invited or in which the general public is permitted, including public meetings, elevators, government-owned and/or operated means of mass transportation, grocery stores, gymnasiums, jury waiting and deliberation rooms, courtrooms, child daycare facilities, health care facilities, any workplace not exempted, restrooms, lobbies, reception areas, hallways, other common-use areas, restaurants, gaming facilities that are open to the public, indoor sports arenas, common areas of multiple-unit residential facilities, common areas of hotels and hotels, bowling alleys, billiard or pool halls, retirement facilities and nursing homes, public buildings, auditoria, theaters, museums, libraries, schools, other educational and vocational institutions, and motorsports speedways, taverns, or taprooms.

Del. Code tit. 16, § 2903: Smoking restrictions


Delaware law contains no specific provisions concerning state preemption of local smoking laws, so local communities may pass more stringent laws or ordinances in this area.

The following are exempt from the ban on smoking, subject to conditions:

  • Private homes, private residences, and private automobiles, except when such homes, residences, or vehicles are being used for childcare or daycare or when the private vehicle is being used for the public transportation of children or as part of health care or daycare transportation
  • Any indoor area where private social functions are being held when seating arrangements are under the control of the sponsor of the function and not the owner, operator, manager, or person in charge of such indoor area
  • Limousines under private hire
  • Designated hotel and motel guest rooms
  • Any fundraising activity or function sponsored by a volunteer fire company, auxiliary of a fire company, or a volunteer ambulance or volunteer rescue company if the fundraising activity or function takes place upon property owned or leased by the volunteer fire, rescue, or ambulance company
  • Any fundraising activity or function sponsored by a fraternal benefit society if the fundraising activity or function takes place upon property owned or leased by said organization

Del. Code tit. 16, § 2904: Smoking restrictions inapplicable


“Warning: Smoking Permitted” signs must be prominently posted and properly maintained where smoking is permitted. Such signs must be posted and maintained by the owner, operator, manager or other person having control of such area. The letters on such signs must be at least 1″ in height.

Del. Code tit. 16, § 2905: Posting of signs


Delaware law does not contain exemptions from the smoking ban for bars, restaurants, or retail tobacco stores.

In April 2019, the Delaware General Assembly passed, and the Governor of Delaware signed a bill into law banning the sale, giving or otherwise distributing tobacco products to anyone under the age of 21 years. Minors under the age of 21 years are explicitly not allowed to attempt to purchase tobacco or to be in the possession of tobacco products. The laws went into effect from August 1, 2019.

Chapter 10 Formerly Senate Substitute NO. 1 for Senate Bill NO. 25


Alcohol and Tobacco Enforcement staff reported that minors 16 years of age and older may handle tobacco products in the course of employment.

A minor under 16 years of age may not be employed or permitted to work in, about, or in connection with stripping and sorting tobacco.

Del. Code tit. 19, § 506(a)(8): Minors under 16 years of age.


A person engaged in the sale or distribution of tobacco products or tobacco substitutes must post conspicuously at each point of purchase and each tobacco vending machine a notice stating that selling tobacco products or tobacco substitutes to anyone under 21 years of age is illegal, that the purchase of tobacco products or tobacco substitutes by anyone under 21 years of age is illegal, and that a violator is subject to fines. The notice must include a toll-free telephone number to the Department of Safety and Homeland Security for persons to report unlawful sales of tobacco products or tobacco substitutes.

Del. Code tit. 11, § 1117: Notice


The provisions of state law will preempt and supersede any provisions of any municipal or county ordinance or regulation on the subject of this subpart enacted after June 30, 1996.

Del. Code tit. 11, § 1127: Pre-emption

In Delaware, it is illegal for any person to distribute tobacco products or tobacco substitute samples or coupons for subsequent receipt of free or discounted tobacco products or tobacco substitutes to another person who is under 21 years of age. A person engaged in sampling has the right to demand proof of age from a prospective recipient of samples or coupons for the redemption of tobacco products or tobacco substitutes. 

Del. Code tit. 11, § 1118: Distribution of samples or coupons 


Distribution of tobacco samples is subject to tax and licensing requirements, as the term “sale” means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever.

Del. Code tit. 30, § 5301(10)


The provisions of state law will preempt and supersede any provisions of any municipal or county ordinance or regulation on the subject of this subpart enacted after June 30, 1996.

Del. Code tit. 11, § 1127: Pre-emption

Operating Your Business

No person may engage in or conduct the business of selling or distributing tobacco products in Delaware without having first obtained the appropriate license from the Division of Revenue by filing a Combined Registration Application for State of Delaware Business License and/or Withholding Agent (Form CRA) and the appropriate fee ($200 for a Wholesale License and $5 for a Retail License). A separate license is required for each place of business. Businesses can register online through the One-Stop Business Registration and Licensing System. A new system was implemented August 13, 2019. Anyone that was registered prior to the update in the system must make a new account. Licenses expire on December 31st of each year and can be renewed annually one Delaware One Stop.  

Del. Code tit. 30, § 5307: License for sales of tobacco products

Del. Code tit. 30, § 5309: Application for license

Del. Code tit. 30, § 5311: Expiration of licenses


Every wholesale dealer or retailer who acquires untaxed tobacco products must file a Wholesale Dealer’s Monthly Report of Other Tobacco Products (Form TP-1) on or before the 20th day of each month, along with payment for taxes due. 

Del. Code tit. 30, § 5319: Alternate method of collection; other tobacco products


Delaware law does not contain exemptions from the smoking ban for bars or restaurants.

Localities may require additional business licenses.

Form Type / NameForm Number / Link
Delaware Division of Revenue: Cigarette and Tobacco Tax FormsCigarette and Tobacco Tax Forms
Wholesale Dealer’s Monthly Report of Other Tobacco Products (for use on or after 09/01/2017)TP-1
Wholesale Dealer’s Monthly Report of Other Tobacco Products – InstructionsTP-1i
Wholesale Dealer’s Monthly Report of Other Tobacco Products (for use before 09/01/2017)TP-1
Wholesale Dealer’s Monthly Report of Other Tobacco Products – InstructionsTP-1i
Cigarette Stamp Affixing Agent or Wholesale Dealer Application1069
Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps (for use on or after 09/01/2017)1074
Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps (for use before  09/01/17)1074
Non-Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps (for use on or after 09/01/2017)1075
Non-Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps (for use before 09/01/2017)1075
Claim for Revision, License Tax1049C-9602

Political Involvement

Lobbyist” means any individual who acts to promote, advocate, influence or oppose any matter pending before the General Assembly by direct communication with the General Assembly or any matter pending before a state agency by direct communication with that state agency, and who in connection therewith either:

  • Has received or is to receive compensation in whole or in part from any person, or
  • Is authorized to act as a representative of any person who has as a substantial purpose the influencing of legislative or administrative action, or
  • Expends any funds during the calendar year for members of the General Assembly or for employees or members of any state agency for the following:
    • Food and refreshment
    • Entertainment, including the cost of maintaining a hospitality room
    • Lodging expenses away from home
    • The fair value of travel if trip exceeds 100 miles
    • Recreation expenses
    • Gifts or contributions, excluding political contributions provided to members of the general assembly

Lobbyist” does not apply to:

  • Persons performing professional services in drafting bills or regulations or in advising and rendering opinions to clients as to the construction or effect of proposed, pending or enacted legislation or regulations who do not otherwise act as lobbyists
  • Persons appearing pursuant to their official duties as employees or elected officials of the State, or any political subdivision thereof, or of the United States, and not as representatives of any other person
  • Persons who, in relation to the duties or interests of their employment or at the request or suggestion of their employer, communicate with the General Assembly or a state agency concerning any legislation, regulation or other matter before the General Assembly or such state agency, if such communication is an isolated, exceptional or infrequent activity in relation to the usual duties of their employment
  • Persons communicating with the General Assembly or a state agency if such communication is undertaken by them as a personal expression and not as an agent of their employers as to matters of interest to a person by whom or by which they are employed and if they receive no additional compensation or reward, in money or otherwise, for or as a result of such communication
  • Persons testifying at public hearings conducted by the General Assembly or a state agency who do not otherwise act as lobbyists
  • Persons appearing on behalf of any religious organization with respect to subjects of legislation or regulation that directly relate to the religious beliefs and practices of that organization who do not otherwise act as lobbyists
  • Attorneys representing clients in administrative adjudications governed by the provisions of subchapter III of Chapter 101 of this title, representing clients before the Tax Appeals Board, or in other administrative procedures where ex parte communications with the state agency with authority over the matter are prohibited
  • Attorneys representing clients with regard to criminal or civil law enforcement proceedings, or in any judicial proceedings

Del. Code tit. 29, § 5831
Del. Code tit. 29, § 5831(b)

Every lobbyist must register electronically with the Public Integrity Commission prior to performing any acts as a lobbyist or within 5 days after qualifying as a lobbyist by creating a Delaware.gov account and completing the Lobbyist Profile and the Employer Authorization Form through the Public Integrity Reporting System. Every employer of a lobbyist must verify such employment within 15 business days after the lobbyist has registered with the Commission.

Del. Code tit. 29, § 5832: Registration of lobbyists with the State Public Integrity Commission

Del. Code tit. 29, § 5833: Employer’s authorization to act


On or before the 20th day of the month following each calendar quarter, each lobbyist must file electronically a Financial Report covering the immediately preceding quarter. Lobbyists must also file Activity Reports within 5 business days, or by June 29th of each year, whichever is earlier, after promoting, advocating, influencing, or opposing any bill or resolution pending before the General Assembly by direct communication with a member of the General Assembly, the Lieutenant Governor, or the Governor, or any proposed regulation pending before a state agency by direct communication with an employee or official of that state agency. Financial Reports and Activity Reports should also be filed through the Public Integrity Reporting System.

Del. Code tit. 29, § 5835: Financial reports by lobbyists
Del. Code tit. 29, § 5836: Activity reports by lobbyists

Form Type / NameForm Number / Link
Delaware Public Integrity CommissionLobbying
Instructions for becoming a LobbyistBecome a Lobbyist
Public Integrity Reporting SystemReporting System Home

Shipping Regulations

A person may not make a delivery sale of any tobacco product to any individual who is under the legal minimum purchase age in Delaware. In addition, each person accepting a purchase order for a delivery sale must comply with several requirements:

  1. Age verification requirements found in Del. Code tit. 30, § 5363
  2. Disclosure requirements found in Del. Code tit. 30, § 5364
  3. Shipping requirements found in Del. Code tit. 30, § 5365
  4. Registration and reporting requirements found in Del. Code tit. 30, § 5366
  5. Tax collection requirements found in Del. Code tit. 30, § 5367

Each person who mails, ships or otherwise delivers any tobacco product in connection with a delivery sale must become affixing agents, as defined by state code. Affixing agents must:

  • Include as part of the bill of lading or other shipping documents a clear and conspicuous statement that reads: “Any Tobacco Product: Delaware Law Prohibits Shipping to Individuals Under 21, and Requires the Payment of all Applicable Taxes”;
  • Use a method of mailing, shipping or delivery that obligates the delivery service to require:
    • The consumer placing the purchase order for the delivery sale or another adult of legal minimum purchase age residing at the consumer’s address, to sign to accept delivery of the shipping container; and
    • Proof, in the form of a valid, government-issued identification bearing a photograph of the individual who signs to accept delivery of the shipping container, demonstrating that the individual is either the addressee or another adult of legal minimum purchase age residing at the consumer’s address.

Prior to making delivery sales or mailing, shipping or otherwise delivering any tobacco product in connection with sales, every person is responsible for filing a statement setting forth the person’s name, trade name and the address of such person’s principal place of business and any other place of business.

No later than the tenth day of each calendar month, each person that has made a delivery sale or mailed, shipped or otherwise delivered any tobacco product in connection with a sale during the previous calendar month must file a memorandum or a copy of the invoice that provides the following for each sale:

  • The name and address of the consumer to whom such delivery sale was made;
  • The brand or brands of any tobacco product that was sold in such delivery sale; and
  • The number of cigarettes that were sold in such delivery sale.

Del. Code tit. 30, ch. 53, subch. VI: Delivery sales of any tobacco product


In Delaware, a person cannot engage in or conduct the business of purchasing, selling, consigning or distributing tobacco products without having first obtained the appropriate license or licenses. Categories of licensure include wholesale, retail (including internet retail), vending machine, and affixing agent. Licenses are administered through the Division of Revenue.

Del. Code tit. 30, § 5307: License for sales of tobacco products.

Del. Code tit. 30, § 5308: License charges.

Del. Code tit. 30, § 5309: Application for license.

License applications and associated fees

Additional information about licensing in Delaware is available under the Operating Your Business tab above.

A person cannot mail, ship or otherwise deliver any tobacco product in connection with a delivery sale unless prior to the 1st delivery sale that person:

  • Receives both a copy of a valid form of government identification showing the date of birth to verify the purchaser is age 21 years or over and an attestation from the purchaser certifying that the information on the government identification truly and correctly identifies the purchaser and the purchaser’s current address. The attestation must also confirm:
    • That the prospective consumer understands that signing another person’s name to such certification is illegal;
    • That the sale of tobacco products, including cigarettes, to individuals under the legal minimum purchase age is illegal; and
    • That the purchase of tobacco products, including cigarettes, by individuals under the legal minimum purchase age is illegal under state law;
  • Delivers the tobacco product to the address of the purchaser given on the valid form of government identification and by a postal or package delivery service method that either limits delivery to that purchaser and requires the purchaser to sign personally to receive the delivery or requires a signature of an adult at the purchaser’s address to deliver the package;
  • Provides to the prospective consumer, via e-mail or other means, a notice that complies with state code; and
  • In the case of an order for any tobacco product pursuant to an advertisement on the Internet, receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in the consumer’s name.
  • Any wholesale or retail seller of cigars or pipe tobacco must affirm that the purchaser is 21 years of age or older before the time of sale.

Del. Code tit. 30, § 5363: Age verification requirements

Delaware imposes an excise tax on the sale or use of all tobacco products within the state. The tax must be paid by the first person who has possession of the tobacco products in Delaware.

Each person accepting a purchase order for delivery, to include cigars and pipe tobacco, must collect and remit any and all tobacco product taxes imposed by the state with respect to such delivery sale. Collection and remission will not be required to the extent that the person has obtained proof (in the form of the presence of applicable tax stamps or otherwise) that the applicable taxes have already been paid to the state.

Del. Code tit. 30, § 5367: Tax collection requirements 

Del. Code tit. 30, § 5367: Penalties


Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.