IPCPR Legislative | Hawaii

Hawaii

hawaii

Hawaii State Contact Information

Hawaii Department of Taxation
(808) 587-4242
(808) 587-1488 fax
taxpayer.services@hawaii.gov

Hawaii State Ethics Commission
(808) 587-0460

Taxation in Hawaii

 

Hawaii imposes a tax on every tobacco products wholesaler or dealer for the privilege of conducting business and other activities in the state. The tax is imposed on any tobacco products sold, used, or possessed by the wholesaler or dealer.

 

Haw. Rev. Stat. § 245-3: Taxes

 

Department of Taxation staff reported that Hawaii localities do not levy additional taxes on tobacco products.

The tax on tobacco products is 70% of the wholesale price of each article or item, except that the tax on large cigars is 50% of the wholesale price of each large cigar of any length.

 

Haw. Rev. Stat. § 245-3(12-13): Taxes

Every wholesaler or dealer, on or before the 20th day of each month, must file a Cigarette and Tobacco Products Monthly Tax Return (Form M-19), along with payment for taxes due. Form M-19 should be filed with the taxation district office in which the wholesaler or dealer’s principal place of business is located. If there is no such place of business in Hawaii, then Form M-19 should be filed with the Department of Taxation, P.O. Box 259, Honolulu, Hawaii 96809. This form is not available on Hawaii’s e-File website.

 

Haw. Rev. Stat. § 245-5: Returns

Hawaii Department of Taxation: Cigarette and Tobacco Tax Forms
http://tax.hawaii.gov/forms/a1_b3_2liqtob/

 

Form M-19: Cigarette and Tobacco Products Monthly Tax Return
http://files.hawaii.gov/tax/forms/2011/m19_f.pdf

 

Form M-19 Ins: Instructions for Form M-19
http://files.hawaii.gov/tax/forms/2013/m19ins.pdf

Definitions in Hawaii

 

“Smoke” or “smoking” means inhaling or exhaling the fumes of tobacco or any other plant material, or burning or carrying any lighted smoking equipment for tobacco or any other plant material.

 

Haw. Rev. Stat. § 328J-1

 

“Tobacco products” means tobacco in any form, other than cigarettes or little cigars, that is prepared or intended for consumption or for personal use by humans, including large cigars and any substitutes thereof other than cigarettes that bear the semblance thereof, snuff, chewing or smokeless tobacco, and smoking or pipe tobacco.

 

Haw. Rev. Stat. § 245-1

 

“Large cigar” means any roll for smoking made wholly or in part of tobacco if such product is wrapped in any substance containing tobacco and weighs more than 4 pounds per 1,000.

 

Haw. Rev. Stat. § 245-1

 

“Dealer” means any person coming into the possession of cigarettes or tobacco products which have not been acquired from an authorized permit holder or licensee, or any person rendering a distribution service who buys and maintains, at the person’s place of business, a stock of cigarettes or tobacco products that have not been acquired from a licensee and who distributes or uses such cigarettes or tobacco products.

 

Haw. Rev. Stat. § 245-1

 

“Retailer” means an entity that engages in the practice of selling cigarettes or tobacco products to consumers and includes the owner of a cigarette or tobacco product vending machine.

 

Haw. Rev. Stat. § 245-1

 

“Wholesaler” means a person rendering a distribution service who buys and maintains, at the person’s place of business, a stock of cigarettes or tobacco products that the person uses, possesses, or distributes only to retailers, or other wholesalers, or both.

 

Haw. Rev. Stat. § 245-1

 

“Wholesale price” means in the case of a tax upon the use of tobacco products, or upon a sale not made at wholesale:

  • If made by a person who during the month preceding the accrual of the tax made substantial sales to retailers of like tobacco products, the average price of the sales, and
  • If made by any other person, the average price of sales to retailers of like tobacco products made by other taxpayers in the same county during the month preceding the accrual of the tax

 

Haw. Rev. Stat. § 245-1

 

“Sale” includes every act of selling and includes any sale or act of selling that originates from any order that is placed or submitted by means of a telephonic or other method of voice transmission, the mail, or any other delivery service, or the Internet or other online service. “Sale” also includes any delivery of cigarettes or tobacco products, whether cash is actually paid therefor or not.

 

Haw. Rev. Stat. § 245-1

 

“Sell” means to:

  • Solicit and receive an order for;
  • Have, keep, offer, or expose for sale;
  • Deliver for value or deliver in any other way than purely gratuitously;
  • Peddle;
  • Keep with intent to sell; and
  • Traffic in.

 

Haw. Rev. Stat. § 245-1

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