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:
HOUSE OF REPRESENTATIVES H.B. NO. 797
THIRTY-THIRD LEGISLATURE, 2025
STATE OF HAWAII
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 [the]: (1) The shipment of large cigars in fulfillment of a sale by mail order; or (2) The shipment of tobacco products if any of the following conditions are met: [(1)] (A) The tobacco products are exempt from taxes as provided by section 245-3(b); or [(2)] (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 Statutory material to be repealed is bracketed and stricken.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: _____________________________
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 [the]:
(1) The shipment of large cigars in fulfillment of a sale by mail order; or
(2) The shipment of tobacco products if any of the following conditions are met:
[(1)] (A) The tobacco products are exempt from taxes as provided by section 245-3(b); or
[(2)] (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 Statutory material to be repealed is bracketed and stricken.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: _____________________________
INTRODUCED BY:
_____________________________
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. The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.