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Delaware's overall grades in the report are as follows: A- Strength of smoke-free workplace laws B- Coverage and access to services to quit tobacco B- Minimum age of sale for tobacco products to 21 D- Funding for state tobacco prevention programs F- Level of tobacco taxes The ALA contends that Delaware funds tobacco control efforts at 57.1 percent of the level recommended by the Centers for Disease Control, although the state gets $147.5 million from tobacco settlement funds and tobacco taxes

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Best Practice There are few examples of excise taxes that enjoy general support from taxpayers, but the excise tax levied on firearms, fishing equipment, and hunting gear is relatively popular among Americas sporting and outdoor community because it respects the benefit principle so well.[97] The excise tax on firearms was established under the National Firearms Act in 1937, though archery items were not added as taxable items until 1972