Delaware

Vapor products sold in the State of Delaware are now classified as tobacco products following the passage of House Bill No. 242.

The bill, which was signed into law by Governor John Carney Jr. on July 3, 2017, amends Title 30 of the Delaware Code Relating to Tobacco Product, Including Vapor Product, Taxation and Licensing.

The amendments raise the current taxes on cigarettes, cigars and other tobacco products and introduce a new tax upon the sale of vapor products at the rate of 5 cents per fluid milliliter. Vapor products are defined in the law as “any nicotine liquid solution or other material containing nicotine that is intended to be used with or in an electronic smoking device.” The Law requires all invoices issued by manufacturers of vapor products to state the amount of vapor product in milliliters.

The new tax on nicotine liquid as well as tax increases on other tobacco products, alcohol and real estate transfers were instrumental to securing final passage of the state’s budget for FY 2018.

The tax went into effect on January 1, 2018.