Source: http://delcode.delaware.gov/sessionlaws/ga149/chp055.shtml
Timestamp: 2018-01-16 11:41:12
Document Index: 635063605

Matched Legal Cases: ['§ 5301', '§ 5301', '§ 5305', '§ 5305', '§ 5301', '§ 5306', '§ 5306', '§ 5307', '§ 5307', '§ 5308', '§ 5308', '§ 5309', '§ 5309', '§ 5305', '§ 5312', '§ 5312', '§ 5314', '§ 5314', '§ 5315', '§ 5315', '§ 5316', '§ 5316', '§ 5317', '§ 5317', '§ 5313', '§ 5318', '§ 5318', '§ 5321', '§ 5321', '§ 5322', '§ 5322', '§ 5327', '§ 5325', '§ 5326', '§ 5326', '§ 5305', '§ 5305', '§ 5327', '§ 5327', '§ 5305', '§ 5328', '§ 5328', '§ 5330', '§ 5330', '§ 5341', '§ 5341', '§ 5342', '§ 5342', '§ 5317', '§ 5344', '§ 5344', '§ 5345', '§ 5345', '§ 5351', '§ 5351', '§ 5342', '§ 5352', '§ 5352', '§ 5354', '§ 5354', '§ 5305', '§ 5305', '§ 5308']

Chapter 53. Tobacco Product Tax Taxation and Licensing.
Section 2. Amend § 5301, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows and by redesignating accordingly:
§ 5301. Definitions.
(5) (6) "Distributor" means any of the following:
(7) “Electronic smoking device” means a nonlighted, noncombustible device that employs a mechanical heating element, battery, or circuit, regardless of shape or size, to produce aerosolized or vaporized nicotine for inhalation into the body of an individual. “Electronic smoking device” includes a device that is manufactured, distributed, marketed, or sold as an e-cigarette, e-cigar, e-pipe, e-hookah, vape pen, or any other similar product with any other product name or descriptor.
(13) (15) "Tobacco products" means all products, including but not limited to, cigarettes, cigars and pipe tobacco products made primarily from tobacco for individual consumption consumption, including cigarettes, cigars, pipe tobacco, and vapor products.
(20) “Vapor product” means any nicotine liquid solution or other material containing nicotine that is intended to be used with or in an electronic smoking device.
Section 3. Amend § 5305, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5305. Levy of tax, limitation; exemption.
(c)(1) A tax is imposed and assessed upon the sale or use of moist snuff within this State at the rate of 54 cents 92 cents per ounce and a proportionate tax at the like rate on any fractional parts of an ounce. Such tax shall be The per ounce tax imposed under this subsection must be computed based on the net weight as listed by the manufacturer.
(2) The term "wholesale price" shall mean the price for which a manufacturer sells a tobacco product to a distributor exclusive of any discount, rebate or other reduction; and [Transferred to § 5301 of this title.]
Section 4. Amend § 5306, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5306. Liability for payment of tax.
Section 5. Amend § 5307, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5307. License for sales of tobacco products.
Section 6. Amend § 5308, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5308. License charges.
(a) Wholesale license. — For each wholesale license issued there shall be paid must be paid to the Department of Finance a fee of $200. If a wholesaler holder of a wholesale license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, a separate license shall be is required for each place of business.
(b) Retail license. — For each retail license there shall be paid must be paid to the Department of Finance a fee of $5.00 a fee of $50. If a retail dealer holder of a retail license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, or whether in the same building or not, a separate license shall be is required for each place of business.
(c) Vending machine license. — Every vending machine from which tobacco products are offered for sale shall must have affixed thereto to it an identification stamp issued by the State Tax Department Department of Finance for which a fee of $3.00 shall be charged $15 must be paid to the Department. Where If 2 or more vending machines are fastened together, each set of mechanisms shall require must have a separate vending machine license.
(d) Affixing agent license. — For each affixing agent's license issued there shall must be paid to the Department of Finance a fee of $200, but only 1 license fee of $200 shall be is required of any person who is both a wholesale dealer and an affixing agent.
Section 7. Amend § 5309, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5309. Application for license.
(a) Every person, person desiring to engage in the sale of tobacco products at wholesale, retail retail, or by tobacco product vending machines within this State, except those persons who are exempt under § 5305(d) of this title, and every person desiring to become an affixing agent shall file an application for a license with the Department of Finance.
Section 8. Amend § 5312, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5312. Replacement of licenses.
Whenever any license issued under this chapter is defaced, destroyed destroyed, or lost, the Department of Finance may issue a duplicate to the holder of the defaced, destroyed destroyed, or lost license by upon the payment of a fee of $1 $10 by the holder.
Section 9. Amend § 5314, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5314. Transfer of license.
Section 10. Amend § 5315, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5315. Tobacco product tax stamps; affixing; amount; cancellation.
Section 11. Amend § 5316, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5316. Design and sale of stamps.
(b)(1) The Department shall make provisions for the sale of Delaware tobacco product tax stamps in such places and at such times as it deems necessary.
Section 12. Amend § 5317, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5317. Time for affixing stamps; reporting requirements; violation.
(a) Within 72 hours after receipt thereof and prior to the sale of such unstamped tobacco products, unless such tobacco products are exempt by other provisions of this chapter, the The authorized affixing agent shall affix the required amount of Delaware tobacco product tax stamps to unstamped tobacco products within 72 hours after receipt of the tobacco products and prior to the sale of the tobacco products, unless the tobacco products are exempt by other provisions of this chapter. Whenever any tobacco products are found in the place of business of the authorized affixing agent without the stamps affixed as herein provided by this subsection, or not segregated or marked as having been received within the preceding 72 hours, or not segregated or marked as exempt from requirement of Delaware tobacco product tax stamp under other provisions of this chapter, a prima facie presumption shall arise arises that such tobacco products are possessed in violation of this chapter.
(b) Between noon local time and midnight on each July 31 and December 31, no an affixing agent shall may not have in its possession cigarettes without the stamps affixed as herein provided under subsection (a) of this section or not segregated or marked as exempt from the requirement of Delaware tobacco product tax stamps and tax stamps. The affixing agent shall accurately report to the Director of Revenue the quantity of cigarettes bearing stamps and the balance remaining in any device used for affixation of stamps at that time. Failure to comply with this provision shall be subsection is prima facie cause for suspension or revocation of licenses under § 5313 of this title.
Section 13. Amend § 5318, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5318. Appointment of stamp affixing agents; commission.
Section 14. Amend § 5321, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5321. Duties imposed on licensed tobacco product products dealers; lists.
Section 15. Amend § 5322, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5322. Duties imposed on manufacturer's representatives.
A tobacco product products manufacturer's representative may sell only to a licensed tobacco product products dealer, unless the representative obtains a dealer's license under this chapter and the rules and regulations promulgated thereunder under this chapter. A manufacturer's representative who participates in promotional activities involving the sale of tobacco products to persons other than licensees shall be is presumed to be acting as an agent of the licensee who furnished the tobacco products.
Section 16. Amend § 5327, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5325. Late filing penalty.
Section 17. Amend § 5326, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5326. Refunds.
Whenever any packs of tobacco products upon which stamps have been placed have been sold and shipped into another state for sale or use therein, or have been sold to persons exempt under § 5305(d) of this title for resale to authorized purchasers, or have been returned to the manufacturer for credit because they became unfit for use and consumption or became unsalable by reason of fire, flood flood, or other causes beyond the control of the person who sold the tobacco products and shipped them into another state for sale or for use therein or who sold the tobacco products to persons exempt under § 5305(d) of this title for resale to authorized purchasers or who owned the tobacco products at the time they were returned to manufacturer because they became unfit for use and consumption or unsalable by reason of fire, flood flood, or other cause beyond the control of the person seeking the refund shall be entitled to a refund of the actual amount of tobacco product tax paid with respect to such tobacco products. If the Department is satisfied that a refund is proper, it shall certify the proposed amount of refund and thereafter shall issue to the person seeking the refund stamps and/or or cash of sufficient value to cover the refund.
Section 18. Amend § 5327, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5327. Exempt sales.
The Department may promulgate regulations to relieve authorized affixing agents from affixing stamps to packs of tobacco products to be sold and delivered to points outside the State for use outside the State, or to be sold to purchasers designated as exempt under § 5305(d) of this title for resale to authorized purchasers. All sales, however, shall be However, all sales are presumed to be taxable and the burden shall be is upon the person claiming an exemption to prove such person's right thereto to the exemption.
Section 19. Amend § 5328, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5328. Invoices or delivery tickets and purchase orders required in certain cases.
Section 20. Amend § 5330, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5330. Bonds.
(2) The bond shall be must be filed 5 days after the giving of such notice notice under paragraph (1) of this section, unless within 5 days thereof of such notice a request in writing for a hearing before the Secretary of Finance shall be made, is made.
(3) at which hearing the necessity, propriety At a hearing held under paragraph (2) of this section, the Secretary of Finance shall review and determine the necessity, propriety, and amount of the bond shall be reviewed and determined by the Secretary of Finance.
(4) Such determination by the Secretary shall be The Secretary’s determination is final and shall be complied with the person requesting the hearing must comply with the determination within 15 days after the notice thereof of the determination is sent by the Secretary to the person requesting the hearing.
Section 21. Amend § 5341, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty.
Section 22. Amend § 5342, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5342. Possession of untaxed tobacco products.
(c) Notwithstanding the provisions of subsection (b) of this section, any violation of § 5317(b) of this title shall be is punishable as a violation of subsection (b) of this section, except that the Superior Court in and for the county in which any element of the offense occurred shall have has exclusive original jurisdiction over offenses under this subsection.
Section 23. Amend § 5344, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5344. Liability joint and several as between owner and operator.
Section 24. Amend § 5345, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5345. Police powers; arrests.
Section 25. Amend § 5351, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5351. Forfeiture of tobacco products; disposal.
(a) In the event of a conviction under § 5342 of this title, the tobacco products which were the subject of the violation shall automatically be are automatically forfeited to the State.
Section 26. Amend § 5352, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5352. Forfeiture of vehicle used in illegally transporting tobacco products.
Section 27. Amend § 5354, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines.
b. The amount of tax due under this subsection of this Section is equal to the tax determined at the rates specified in § 5305(a), (b), and (c)(1) of Title 30, as contained in Section 3 of this Act, less the tax previously paid with respect to such tobacco products, other than vapor products. The amount of tax due under this subsection of this Section must be paid by December 31, 2017.
(b) Section 5301(7), (15), and (20) of Title 30, as contained in Section 2 of this Act; § 5305(c)(2) of Title 30, as contained in Section 3 of this Act; § 5308(b) and (c) of Title 30, as contained in Section 6 of this Act; Section 8 of this Act take effect on January 1, 2018.