IPCPR Legislative | Operating Your Business in Hawaii

Operating Your Business in Hawaii

hawaii

Operating Your Business in Hawaii

Every retailer engaged in the retail sale of other tobacco products upon which a tax is required to be paid must obtain a separate Retail Tobacco Permit for each place of business from the Department of Taxation by filing a Basic Business Application (Form BB-1) and a license fee of $20. A retailer that owns or controls more than one place of business may submit a single application for more than one Retail Tobacco Permit. Retail Tobacco Permits expire every year on November 30th and must be renewed annually by filing the same form. Form BB-1 can be filed electronically through Hawaii Business Express at hbe.ehawaii.gov.

 

Haw. Rev. Stat. § 245-2.5: Retail tobacco permit

 

It is unlawful for any person to acquire untaxed tobacco products or otherwise engage in the business of a wholesaler or dealer in Hawaii without having first obtained a Non-Retail Tobacco License (Dealer or Wholesaler) from the Department of Taxation by filing a Basic Business Application (Form BB-1) and a license fee of $2.50. Non-Retail Tobacco Licenses expire every year on June 30th and must be renewed annually by filing the same form. Form BB-1 can be filed electronically through Hawaii Business Express at hbe.ehawaii.gov.

 

Haw. Rev. Stat. § 245-2: License

 

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 law does not contain an exemption from the smoking ban for bars or restaurants. These businesses therefore may not allow both smoking and drinking in their establishments.

 

Localities may have additional licensing requirements.

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

 

Form BB-1: State of Hawaii Basic Business Application, Instructions, and Payment Vouchers
http://files.hawaii.gov/tax/forms/2014/bb1packet.pdf

 

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

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