Hawaii HB797 amends the cigarette tax and tobacco tax law to exempt certain shipments of tobacco products from tax.

Hawaii HB797 modifies the Hawaii Revised Statutes to exempt certain shipments of tobacco products from tax. Specifically, it excludes from taxation the shipment of large cigars fulfilled by mail order and shipments of tobacco products that are either tax-exempt or have all applicable state taxes paid. This change does not affect any rights, duties, penalties, or proceedings that occurred before the bill's effective date.

Hawaii HB797 amends the cigarette tax and tobacco tax law to exempt certain shipments of tobacco products from tax.

Hawaii HB797 modifies the Hawaii Revised Statutes to exempt certain shipments of tobacco products from tax. Specifically, it excludes from taxation the shipment of large cigars fulfilled by mail order and shipments of tobacco products that are either tax-exempt or have all applicable state taxes paid. This change does not affect any rights, duties, penalties, or proceedings that occurred before the bill's effective date.