Alerts & Updates
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Delaware House Committee Advances Premium Cigar Tax Reduction
April 14, 2022Dover, Delaware, April 14, 2022 — Yesterday the Delaware House Revenue & Finance Committee voted to advance SB 131 by a vote […]
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27 States + DC Enact Laws Related to Raising Smoking Age to 21
June 24, 2020Following the Federal Age of Tobacco Purchase increase from 18 to 21 that occurred in December of last year, 27 […]
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Your Guide to Tobacco 21 Legislation
May 9, 2019In Washington, there has been a recent flurry of action and discussion on the topic of raising the minimum purchase […]
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Key Contacts
Delaware Public Integrity Commission
(302) 739-2399
(302) 739-2398 fax
PCA Contact
Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@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 / Name | Form Number / Link |
| Delaware Division of Revenue: Cigarette and Tobacco Tax Forms | Cigarette 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 – Instructions | TP-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 – Instructions | TP-1i |
| Cigarette Stamp Affixing Agent or Wholesale Dealer Application | 1069 |
| 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 Tax | 1049C-9602 |
Cigar and Smoking Tobacco Definitions
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.
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 / Name | Form Number / Link |
| Delaware Division of Revenue: Cigarette and Tobacco Tax Forms | Cigarette 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 – Instructions | TP-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 – Instructions | TP-1i |
| Cigarette Stamp Affixing Agent or Wholesale Dealer Application | 1069 |
| 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 Tax | 1049C-9602 |
Political Involvement
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 / Name | Form Number / Link |
| Delaware Public Integrity Commission | Lobbying |
| Instructions for becoming a Lobbyist | Become a Lobbyist |
| Public Integrity Reporting System | Reporting 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:
- Age verification requirements found in Del. Code tit. 30, § 5363
- Disclosure requirements found in Del. Code tit. 30, § 5364
- Shipping requirements found in Del. Code tit. 30, § 5365
- Registration and reporting requirements found in Del. Code tit. 30, § 5366
- 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.