4 Del. C. § 581A: Rate of tax for infused beverages; administration and reporting [Effective Feb. 1, 2027].

(a) An importer holding an endorsement to sell and transport infused beverages to package stores or retail marijuana stores in this State must pay a tax upon the sale of infused beverages at the rate set forth in subsection (c) of this section.

(b) A microbrewery or marijuana product manufacturing facility holding an endorsement under this title to manufacture infused beverages must pay a tax upon the sale of infused beverages sold for off-premises consumption at the rate set forth in subsection (c) of this section. This subsection does not apply to sales of infused beverages to an importer by a microbrewery or marijuana product manufacturing facility holding an endorsement under this title to manufacture infused beverages.

(c) The tax payable for infused beverages is $0.50 per single-serving infused beverage container and $8.50 per 750 milliliter bottle.

(d) A licensed importer, microbrewery, or marijuana product manufacturing facility required to pay the tax under this section must file a monthly report with the Division of Revenue in the form required by the Director of the Division of Revenue and must provide additional information as the Director of the Division of Revenue may require.

(e) A licensed importer, microbrewery, or marijuana product manufacturing facility required to pay the tax under this section must pay the tax in the form and manner prescribed by the Director of the Division of Revenue, but no later than at the time the importer or manufacturer is required to file the monthly report.

(f) Except to the extent inconsistent with specific provisions of this title, the provisions of Chapter 5 of Title 30 govern the assessment, collection, review, and appeal of deficiencies of taxes imposed by this title, any interest and penalties thereon, and claims for refund of overpayment of taxes imposed by this title.

(g) All infused beverage tax money received by the Division of Revenue under this section must be deposited in accordance with § 6103(a) of Title 29 and credited to the Marijuana Regulation Fund.

(h) Any information set forth or disclosed in any report or return required under or as a result of this section, including any information that is required to be attached or included on any report or return required under or as a result of this section, is subject to the provisions of § 368 of Title 30. Notwithstanding the foregoing or any other law of this State to the contrary, any information set forth or disclosed in any report or return required under or as a result of this section may be shared by the Division of Revenue with the Office of the Alcoholic Beverage Control Commissioner and the Office of the Marijuana Commissioner for the purpose of enforcement under this title, and the licensee or holder of the endorsement is deemed to consent to such disclosure at the time the licensee or holder of the endorsement submits the report or return.