Delaware Tobacco Sales Taxes 2021 Delaware: Tobacco Excise Taxes


Delaware Cigarette and Tobacco Excise Taxes

Total Delaware Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$1.60 / pack $5.50 / pack 32nd / 51

In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Delaware and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.

Delaware Tobacco Sales Taxes 2021 Current Delaware Tobacco Excise Tax Rates

Delaware has relatively high taxes on cigarettes compared to other states in the United States

The primary excise taxes on tobacco in Delaware are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $1.60 per pack containing 20 cigarettes and a tax on all other tobacco products of 15% of wholesale selling price. There is also a tax of $0.54 per ounce of moist snuff.

Delaware cigarette sales tax rate

Delaware Cigarette Tax - $1.60 / pack

In Delaware, cigarettes are subject to a state excise tax of $1.60 per pack of 20. There is no sales tax on cigarettes in Delaware, so only the state and federal excise taxes apply.

The average cost of a pack of cigarettes in Delaware is $5.50, which is the 32nd highest in the United States.

Delaware Other Tobacco Products sales tax rate

Delaware Other Tobacco Products Tax - 15% / Wholesale Price

In Delaware, other tobacco products are subject to a state excise tax of 15% / wholesale price as well as federal excise taxes (listed below).

The tax on Snuff per ounce is $0.54

Delaware legal marijuana / pot sales tax rate

Delaware Medical Marijuana Tax - 0.00%

Medical marijuana is legal in Delaware, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.

Currently, the Delaware sales tax does not apply to medical marijuana

There is no state excise tax on medical marijuana paid by the consumer.

Payment of Delaware Tobacco Excise Taxes

Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments are due on the 20th day of each month.

Federal Tobacco Sales Taxes 2021 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Delaware also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:

Cigars and Cigarettes

Small Cigarettes $50.33 per 1,000 cigarettes, or $1.01 per pack of 20
Large Cigarettes $105.69 per 1,000 cigarettes, or $2.11 per pack of 20
Small Cigars $50.33 per 1,000 cigars, or $1.01 per pack of 20
Large Cigars 52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each

Other Tobacco Products

Pipe Tobacco $2.8311 per pound, or $0.1769 per one-ounce tin
Chewing Tobacco $0.5033 per pound, or $0.0315 per one-ounce tin
Snuff $1.51 per pound, or $0.0944 per one-ounce tin
Roll-your-own Tobacco $24.78 per pound, or $1.5488 per one-ounce tin

There are also federal excise taxes on cigarette rolling paper and cigarette tubes.

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