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.
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.
“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.
“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.
“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.
“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.