HI
Hawaii House Bill HB1925

Hawaii 2022 Regular Session

Hawaii House Bill HB1925 Compare Versions

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11 HOUSE OF REPRESENTATIVES H.B. NO. 1925 THIRTY-FIRST LEGISLATURE, 2022 STATE OF HAWAII A BILL FOR AN ACT relating to taxation. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
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3131 A BILL FOR AN ACT
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3737 relating to taxation.
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4343 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
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4646
4747 SECTION 1. Section 245-1, Hawaii Revised Statutes, is amended as follows: 1. By adding three new definitions to be appropriately inserted and to read: ""E-liquid" means any liquid or like substance, which may or may not contain nicotine, that is designed or intended to be used in an electronic smoking device, whether or not packaged in a cartridge or other container. "E-liquid" shall not include prescription drugs; medical cannabis or manufactured cannabis products pursuant to chapter 329D; or medical devices used to aerosolize, inhale, or ingest prescription drugs, including manufactured cannabis products manufactured or distributed in accordance with section 329D-10(a). "Electronic smoking device" means any electronic product, or part thereof, that can be used by a person to simulate smoking in the delivery of nicotine or any other substance, intended for human consumption, through inhalation of vapor or aerosol from the product. "Electronic smoking device" includes but is not limited to an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen or related product, and any cartridge or other component part of the device or product. "Smoke" or "smoking" means inhaling, exhaling, burning, carrying, or possessing any lighted or heated tobacco product, or similar substance intended for human consumption, including the use of an electronic smoking device that creates an aerosol or vapor, in any manner or in any form." 2. By amending the definition of "tobacco products" to read: "Tobacco products" means [tobacco]: (1) Tobacco in any form, other than cigarettes or little cigars, that is [prepared or] intended for human 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.] or is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled, or ingested by other means; (2) E-liquid; or (3) Electronic smoking device. "Tobacco products" includes but is not limited to large cigars and any substitutes thereof other than cigarettes that bear the semblance thereof, pipe tobacco, chewing or smokeless tobacco, snuff, snus, e-liquid, and electronic smoking devices." SECTION 2. Section 245-3, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows: "(a) Every wholesaler or dealer, in addition to any other taxes provided by law, shall pay for the privilege of conducting business and other activities in the State: (1) An excise tax equal to 5.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer after June 30, 1998, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (2) An excise tax equal to 6.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer after September 30, 2002, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (3) An excise tax equal to 6.50 cents for each cigarette sold, used, or possessed by a wholesaler or dealer after June 30, 2003, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (4) An excise tax equal to 7.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer after June 30, 2004, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (5) An excise tax equal to 8.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer on and after September 30, 2006, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (6) An excise tax equal to 9.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer on and after September 30, 2007, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (7) An excise tax equal to 10.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer on and after September 30, 2008, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (8) An excise tax equal to 13.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer on and after July 1, 2009, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (9) An excise tax equal to 11.00 cents for each little cigar sold, used, or possessed by a wholesaler or dealer on and after October 1, 2009, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (10) An excise tax equal to 15.00 cents for each cigarette or little cigar sold, used, or possessed by a wholesaler or dealer on and after July 1, 2010, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (11) An excise tax equal to 16.00 cents for each cigarette or little cigar sold, used, or possessed by a wholesaler or dealer on and after July 1, 2011, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; (12) An excise tax equal to seventy per cent of the wholesale price of each article or item of tobacco products, other than large cigars, e-liquid, and electronic smoking devices, sold by the wholesaler or dealer on and after September 30, 2009, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; and (13) An excise tax equal to fifty per cent of the wholesale price of each large cigar of any length, sold, used, or possessed by a wholesaler or dealer on and after September 30, 2009, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer[.]; (14) An excise tax equal to twenty per cent of the wholesale price of each electronic smoking device sold by the wholesaler or dealer on and after October 1, 2022, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; and (15) An excise tax equal to 10.00 cents for each milliliter of e-liquid sold by the wholesaler or dealer on and after October 1,2022, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer. Where the tax imposed has been paid on cigarettes, little cigars, or tobacco products that thereafter become the subject of a casualty loss deduction allowable under chapter 235, the tax paid shall be refunded or credited to the account of the wholesaler or dealer. The tax shall be applied to cigarettes through the use of stamps." SECTION 3. Section 245-15, Hawaii Revised Statutes, is amended to read as follows: "§245-15 Disposition of revenues. All moneys collected pursuant to this chapter shall be paid into the state treasury as state realizations to be kept and accounted for as provided by law; provided that, of the moneys collected under the tax imposed pursuant to: (1) Section 245-3(a)(5), after September 30, 2006, and prior to October 1, 2007, 1.0 cent per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures; (2) Section 245-3(a)(6), after September 30, 2007, and prior to October 1, 2008: (A) 1.5 cents per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures; (B) 0.25 cents per cigarette shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5; and (C) 0.25 cents per cigarette shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234; (3) Section 245-3(a)(7), after September 30, 2008, and prior to July 1, 2009: (A) 2.0 cents per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures; (B) 0.5 cents per cigarette shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5; (C) 0.25 cents per cigarette shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and (D) 0.25 cents per cigarette shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234; (4) Section 245-3(a)(8), after June 30, 2009, and prior to July 1, 2013: (A) 2.0 cents per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures; (B) 0.75 cents per cigarette shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5; (C) 0.75 cents per cigarette shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and (D) 0.5 cents per cigarette shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234; (5) Section 245-3(a)(11), after June 30, 2013, and prior to July 1, 2015: (A) 2.0 cents per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures; (B) 1.5 cents per cigarette shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5; (C) 1.25 cents per cigarette shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and (D) 1.25 cents per cigarette shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234; [and] (6) Section 245-3(a)(11), after June 30, 2015, and thereafter: (A) 2.0 cents per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures; (B) 1.125 cents per cigarette, but not more than $7,400,000 in a fiscal year, shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5; (C) 1.25 cents per cigarette, but not more than $8,800,000 in a fiscal year, shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and (D) 1.25 cents per cigarette, but not more than $8,800,000 in a fiscal year, shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234[.]; (7) Section 245-3(a)(14), after September 30, 2022, and thereafter: (A) $ shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5; (B) $ shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and (C) $ shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234; and (8) Section 245-3(a)(15), after September 30, 2022, and thereafter: (A) $ shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5; (B) $ shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and (C) $ shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234. The department shall provide an annual accounting of these dispositions to the legislature." SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 5. This Act shall take effect on July 1, 2022. INTRODUCED BY: _____________________________
4848
4949 SECTION 1. Section 245-1, Hawaii Revised Statutes, is amended as follows:
5050
5151 1. By adding three new definitions to be appropriately inserted and to read:
5252
5353 ""E-liquid" means any liquid or like substance, which may or may not contain nicotine, that is designed or intended to be used in an electronic smoking device, whether or not packaged in a cartridge or other container. "E-liquid" shall not include prescription drugs; medical cannabis or manufactured cannabis products pursuant to chapter 329D; or medical devices used to aerosolize, inhale, or ingest prescription drugs, including manufactured cannabis products manufactured or distributed in accordance with section 329D-10(a).
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5555 "Electronic smoking device" means any electronic product, or part thereof, that can be used by a person to simulate smoking in the delivery of nicotine or any other substance, intended for human consumption, through inhalation of vapor or aerosol from the product. "Electronic smoking device" includes but is not limited to an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen or related product, and any cartridge or other component part of the device or product.
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5757 "Smoke" or "smoking" means inhaling, exhaling, burning, carrying, or possessing any lighted or heated tobacco product, or similar substance intended for human consumption, including the use of an electronic smoking device that creates an aerosol or vapor, in any manner or in any form."
5858
5959 2. By amending the definition of "tobacco products" to read:
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6161 "Tobacco products" means [tobacco]:
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6363 (1) Tobacco in any form, other than cigarettes or little cigars, that is [prepared or] intended for human 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.] or is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled, or ingested by other means;
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6565 (2) E-liquid; or
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6767 (3) Electronic smoking device.
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6969 "Tobacco products" includes but is not limited to large cigars and any substitutes thereof other than cigarettes that bear the semblance thereof, pipe tobacco, chewing or smokeless tobacco, snuff, snus, e-liquid, and electronic smoking devices."
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7171 SECTION 2. Section 245-3, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
7272
7373 "(a) Every wholesaler or dealer, in addition to any other taxes provided by law, shall pay for the privilege of conducting business and other activities in the State:
7474
7575 (1) An excise tax equal to 5.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer after June 30, 1998, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
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7777 (2) An excise tax equal to 6.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer after September 30, 2002, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
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7979 (3) An excise tax equal to 6.50 cents for each cigarette sold, used, or possessed by a wholesaler or dealer after June 30, 2003, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
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8181 (4) An excise tax equal to 7.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer after June 30, 2004, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
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8383 (5) An excise tax equal to 8.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer on and after September 30, 2006, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
8484
8585 (6) An excise tax equal to 9.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer on and after September 30, 2007, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
8686
8787 (7) An excise tax equal to 10.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer on and after September 30, 2008, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
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8989 (8) An excise tax equal to 13.00 cents for each cigarette sold, used, or possessed by a wholesaler or dealer on and after July 1, 2009, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
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9191 (9) An excise tax equal to 11.00 cents for each little cigar sold, used, or possessed by a wholesaler or dealer on and after October 1, 2009, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
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9393 (10) An excise tax equal to 15.00 cents for each cigarette or little cigar sold, used, or possessed by a wholesaler or dealer on and after July 1, 2010, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
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9595 (11) An excise tax equal to 16.00 cents for each cigarette or little cigar sold, used, or possessed by a wholesaler or dealer on and after July 1, 2011, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer;
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9797 (12) An excise tax equal to seventy per cent of the wholesale price of each article or item of tobacco products, other than large cigars, e-liquid, and electronic smoking devices, sold by the wholesaler or dealer on and after September 30, 2009, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; and
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9999 (13) An excise tax equal to fifty per cent of the wholesale price of each large cigar of any length, sold, used, or possessed by a wholesaler or dealer on and after September 30, 2009, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer[.];
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101101 (14) An excise tax equal to twenty per cent of the wholesale price of each electronic smoking device sold by the wholesaler or dealer on and after October 1, 2022, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer; and
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103103 (15) An excise tax equal to 10.00 cents for each milliliter of e-liquid sold by the wholesaler or dealer on and after October 1,2022, whether or not sold at wholesale, or if not sold then at the same rate upon the use by the wholesaler or dealer.
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105105 Where the tax imposed has been paid on cigarettes, little cigars, or tobacco products that thereafter become the subject of a casualty loss deduction allowable under chapter 235, the tax paid shall be refunded or credited to the account of the wholesaler or dealer. The tax shall be applied to cigarettes through the use of stamps."
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107107 SECTION 3. Section 245-15, Hawaii Revised Statutes, is amended to read as follows:
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109109 "§245-15 Disposition of revenues. All moneys collected pursuant to this chapter shall be paid into the state treasury as state realizations to be kept and accounted for as provided by law; provided that, of the moneys collected under the tax imposed pursuant to:
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111111 (1) Section 245-3(a)(5), after September 30, 2006, and prior to October 1, 2007, 1.0 cent per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures;
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113113 (2) Section 245-3(a)(6), after September 30, 2007, and prior to October 1, 2008:
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115115 (A) 1.5 cents per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures;
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117117 (B) 0.25 cents per cigarette shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5; and
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119119 (C) 0.25 cents per cigarette shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234;
120120
121121 (3) Section 245-3(a)(7), after September 30, 2008, and prior to July 1, 2009:
122122
123123 (A) 2.0 cents per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures;
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125125 (B) 0.5 cents per cigarette shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5;
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127127 (C) 0.25 cents per cigarette shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and
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129129 (D) 0.25 cents per cigarette shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234;
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131131 (4) Section 245-3(a)(8), after June 30, 2009, and prior to July 1, 2013:
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133133 (A) 2.0 cents per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures;
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135135 (B) 0.75 cents per cigarette shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5;
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137137 (C) 0.75 cents per cigarette shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and
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139139 (D) 0.5 cents per cigarette shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234;
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141141 (5) Section 245-3(a)(11), after June 30, 2013, and prior to July 1, 2015:
142142
143143 (A) 2.0 cents per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures;
144144
145145 (B) 1.5 cents per cigarette shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5;
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147147 (C) 1.25 cents per cigarette shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and
148148
149149 (D) 1.25 cents per cigarette shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234; [and]
150150
151151 (6) Section 245-3(a)(11), after June 30, 2015, and thereafter:
152152
153153 (A) 2.0 cents per cigarette shall be deposited to the credit of the Hawaii cancer research special fund, established pursuant to section 304A-2168, for research and operating expenses and for capital expenditures;
154154
155155 (B) 1.125 cents per cigarette, but not more than $7,400,000 in a fiscal year, shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5;
156156
157157 (C) 1.25 cents per cigarette, but not more than $8,800,000 in a fiscal year, shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and
158158
159159 (D) 1.25 cents per cigarette, but not more than $8,800,000 in a fiscal year, shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234[.];
160160
161161 (7) Section 245-3(a)(14), after September 30, 2022, and thereafter:
162162
163163 (A) $ shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5;
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165165 (B) $ shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and
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167167 (C) $ shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234; and
168168
169169 (8) Section 245-3(a)(15), after September 30, 2022, and thereafter:
170170
171171 (A) $ shall be deposited to the credit of the trauma system special fund established pursuant to section 321-22.5;
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173173 (B) $ shall be deposited to the credit of the community health centers special fund established pursuant to section 321-1.65; and
174174
175175 (C) $ shall be deposited to the credit of the emergency medical services special fund established pursuant to section 321-234.
176176
177177 The department shall provide an annual accounting of these dispositions to the legislature."
178178
179179 SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
180180
181181 SECTION 5. This Act shall take effect on July 1, 2022.
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184184
185185 INTRODUCED BY: _____________________________
186186
187187 INTRODUCED BY:
188188
189189 _____________________________
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195195 Report Title: Taxation; Electronic Smoking Devices; E-Liquid; Tobacco Products Description: Includes e-liquid and electronic smoking devices within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Establishes a tax of twenty per cent for the wholesale price for electronic smoking devices and 10 cents for each milliliter of e-liquid. Allocates a portion of funds collected on excise taxes on electronic smoking devices and e‑liquids to the trauma system special fund, community health centers special fund, and emergency medical services special fund. The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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201201 Report Title:
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203203 Taxation; Electronic Smoking Devices; E-Liquid; Tobacco Products
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207207 Description:
208208
209209 Includes e-liquid and electronic smoking devices within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Establishes a tax of twenty per cent for the wholesale price for electronic smoking devices and 10 cents for each milliliter of e-liquid. Allocates a portion of funds collected on excise taxes on electronic smoking devices and e‑liquids to the trauma system special fund, community health centers special fund, and emergency medical services special fund.
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217217 The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.