Administrative rules implementing the imposition of the cigarette tax through the use of stamps affixed to individual packs of cigarettes haves been adopted by the Department of Taxation (Department) and signed by Governor Benjamin J. Cayetano. The rules take effect on December 16, 2000.
The rules implement Act 249, Session Laws of Hawaii (SLH) 2000, which requires cigarette and tobacco wholesalers and dealers (licensees) to affix stamps to individual cigarette packages as proof of payment of cigarette taxes. The purpose of Act 249, SLH 2000, is to reduce sales of untaxed cigarettes and stem black market activity. Licensees are required to stamp cigarettes prior to distribution beginning January 1, 2001. Unlicensed retailers may sell unstamped packs through March 2001. Penalty provisions will apply beginning April 1, 2001 when all packs of cigarettes sold will be required to have cigarette tax stamps affixed.
A copy of the rule and other tax information may be downloaded from the Department's website at: http://www.state.hi.us/tax.
Alternatively, to request a copy of the adopted rules, please mail a
request to the Department of Taxation, Attention: Rules Office, P.O.
Box 259, Honolulu, Hawaii, 96809-0259, call 808-587-1530, or fax your request
to 808-587-1560. With all requests, please include your name, address
(fax number if appropriate), and identify the rule (Cigarette Tax Stamp).
If you are requesting a hard copy of the rules please enclose a check payable
to the Director of Finance in the amount of $1.45 to cover copy and postage
MARIE Y. OKAMURA
Director of Taxation
HAR Chapter Explained: Chapter 18-245, HAR
DOWNLOAD AN UNOFFICIAL PDF COPY OF THE RULE