Hawaii 2022 Regular Session

Hawaii House Bill HR151 Compare Versions

Only one version of the bill is available at this time.

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1	1	HOUSE OF REPRESENTATIVES H.R. NO. 151 THIRTY-FIRST LEGISLATURE, 2022 STATE OF HAWAII HOUSE RESOLUTION requesting the department of taxation to conduct a study to determine the potential NEW REVENUE FOR THE STATE resulting from a tax on electronic smoking devices.
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3	3	HOUSE OF REPRESENTATIVES H.R. NO. 151
4	4	THIRTY-FIRST LEGISLATURE, 2022
5	5	STATE OF HAWAII
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7	7	HOUSE OF REPRESENTATIVES
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9	9	H.R. NO.
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11	11	151
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13	13	THIRTY-FIRST LEGISLATURE, 2022
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17	17	STATE OF HAWAII
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29	29	HOUSE RESOLUTION
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35	35	requesting the department of taxation to conduct a study to determine the potential NEW REVENUE FOR THE STATE resulting from a tax on electronic smoking devices.
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43	43	WHEREAS, in recent years, self-reported cigarette smoking has declined among youth and adults, while e-cigarette use has increased; and WHEREAS, between November 2016 and August 2019, total e-cigarette sales in the United States increased nearly three hundred percent; and WHEREAS, because flavored e-cigarettes can be imported into the State, any state laws or regulations banning flavored e-cigarettes must be contingent on the passing of federal legislation; and WHEREAS, there appears to be a disparity between the tax treatment of cigarettes, cigars, and other tobacco products versus e-cigarettes and other forms of electronic smoking devices, resulting in an economic incentive to purchase e-cigarettes and other forms of electronic smoking devices; and WHEREAS, taxes on tobacco products have historically been used to raise revenues for the State; now, therefore, BE IT RESOLVED by the House of Representatives of the Thirty-first Legislature of the State of Hawaii, Regular Session of 2022, that the Department of Taxation is requested to conduct a study to determine the potential new revenue for the State resulting from a tax on electronic smoking devices; and BE IT FURTHER RESOLVED that the Department of Taxation is requested to submit a report of its findings and recommendations, including any proposed legislation, to the Legislature no later than twenty days prior to the convening of the Regular Session of 2023; and BE IT FURTHER RESOLVED that a certified copy of this Resolution be transmitted to the Director of Taxation. OFFERED BY: _____________________________ Report Title: DOTAX; Electronic Smoking Devices; Taxation; Study
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45	45	WHEREAS, in recent years, self-reported cigarette smoking has declined among youth and adults, while e-cigarette use has increased; and
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49	49	WHEREAS, between November 2016 and August 2019, total e-cigarette sales in the United States increased nearly three hundred percent; and
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53	53	WHEREAS, because flavored e-cigarettes can be imported into the State, any state laws or regulations banning flavored e-cigarettes must be contingent on the passing of federal legislation; and
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57	57	WHEREAS, there appears to be a disparity between the tax treatment of cigarettes, cigars, and other tobacco products versus e-cigarettes and other forms of electronic smoking devices, resulting in an economic incentive to purchase e-cigarettes and other forms of electronic smoking devices; and
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61	61	WHEREAS, taxes on tobacco products have historically been used to raise revenues for the State; now, therefore,
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65	65	BE IT RESOLVED by the House of Representatives of the Thirty-first Legislature of the State of Hawaii, Regular Session of 2022, that the Department of Taxation is requested to conduct a study to determine the potential new revenue for the State resulting from a tax on electronic smoking devices; and
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69	69	BE IT FURTHER RESOLVED that the Department of Taxation is requested to submit a report of its findings and recommendations, including any proposed legislation, to the Legislature no later than twenty days prior to the convening of the Regular Session of 2023; and
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73	73	BE IT FURTHER RESOLVED that a certified copy of this Resolution be transmitted to the Director of Taxation.
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81	81	OFFERED BY: _____________________________
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85	85	OFFERED BY:
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87	87	_____________________________
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93	93	Report Title:
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95	95	DOTAX; Electronic Smoking Devices; Taxation; Study