Beginning April 1, 2001, all individual packages of cigarette sold or offered for sale to the general public must be affixed with a Hawaii cigarette tax stamp as required by Chapter 245, Hawaii Revised Statutes (HRS). Cigarette packages placed or stored in vending machines must also comply with Chapter 245, HRS. Enforcement of these requirements of Chapter 245 is under the jurisdiction of the Attorney General of the State of Hawaii. Beginning April 1, 2001, retailers possessing cigarette packages not affixed with Hawaii cigarette tax stamps could be charged with either a Class C felony or a misdemeanor.
For more information, please refer to the Department of Taxation Announcement No. 2000-19 and 2000-26. These announcements and the Hawaii Revised Statutes previously noted are available at the Department's website at www.state.hi.us/tax.