Are there any exemptions in Delaware from the cigarette and tobacco products tax?
A. Yes. The exemptions are as follows: • Sales to Veterans’ Hospitals – Sales to state or federally operated veterans’ hospitals are exempt if the tobacco products are being purchased by the organization for gratuitous issue to patients. Also, sales to patients in Veteran’s hospitals by retail dealers located in such hospitals are exempt from tax. [30 Del.C., Sec. 5305(d)] • Sales to Military Cigarettes acquired by a military exchange or commissary (e.g., Dover Air Force Base) are exempt from tax if the cigarettes are sold to and for the sole use of authorized personnel. However, if a member of the Armed Forces presents a valid military I.D. card to purchase cigarettes from a nonmilitary vendor, sales to that member are not exempt from tax. [30 Del.C., Sec. 5305(c)] • Sales to Native Americans Cigarettes acquired by a Native American operating a cigarette business within an Native American reservation are exempt from tax if the cigarettes are sold to and for the sole use of members of
