Delaware Public Integrity Commission
(302) 739-2398 fax
Taxation in Delaware
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.
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.
“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.