HOUSE OF REPRESENTATIVES
H.B. NO.
797
THIRTY-THIRD LEGISLATURE, 2025
STATE OF HAWAII
A BILL FOR AN ACT
relating to the cigarette tax and tobacco tax law.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 245-16.5, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) This section shall not apply to [[Struck through: the]][Underlined: :]
[Underlined: (1)] [Underlined: The shipment of large cigars in fulfillment of a sale by mail order; or]
[Underlined: (2)] [Underlined: The] shipment of tobacco products if any of the following conditions are met:
[[Struck through: (1)]] [Underlined: (A)] The tobacco products are exempt from taxes as provided by section 245-3(b); or
[[Struck through: (2)]] [Underlined: (B)] All applicable state taxes on the tobacco products are paid in accordance with the requirements of this chapter."
SECTION 2. This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date.
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect upon its approval.
INTRODUCED BY:
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Report Title:
Cigarette Tax and Tobacco Tax Law; Unlawful Shipment of Tobacco Products; Large Cigars; Exemption
Description:
Exempts the shipment of large cigars in fulfillment of a sale by mail order from the offense of unlawful shipment of tobacco products.
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