Hawaii HB797 amends the cigarette tax and tobacco tax law to exempt certain shipments of tobacco products from tax.
Hawaii HB797 amends the cigarette tax and tobacco tax law by exempting the shipment of large cigars in fulfillment of a mail order sale and the shipment of tobacco products if certain conditions are met. Specifically, it exempts shipments if the tobacco products are exempt from taxes or if all applicable state taxes are paid. This change affects businesses and consumers involved in the shipment and sale of tobacco products in Hawaii.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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