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Delaware Alcohol and Tobacco Enforcement Visit Site To protect the health, safety and welfare of people in Delaware through the enforcement of state liquor and youth access to tobacco laws, while maintaining the highest state of preparedness for responding to threats against homeland security. Learn More about the legalization of marijuana, and the creation and regulation of the Marijuana Control Act

Under current law, any increase in cigarette taxes automatically triggers an equivalent increase in excise taxes on other tobacco products, with the revenues going to support Proposition 99 purposes

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While S -nicotine and R -nicotine can be differentiated by enantioselective High Performance Liquid Chromatography (HPLC), differentiation of synthetic (fossil-derived) from tobacco-derived S -nicotine will require development of methods to measure carbon isotope ( 14 C or 13 C) content