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The cigarette tax stamping program to reduce sales of untaxed cigarettes and stem black market activity was established by Act 249, Session Laws of Hawaii 2000. Under this program, cigarette taxes are collected by the Department of Taxation (Department) when cigarette and tobacco wholesalers and dealers purchase cigarette tax stamps and place the stamps on packs of cigarettes prior to sale.

Act 246 increases the excise tax on cigarettes from 5 cents per cigarette to:

• 6 cents per cigarette sold after September 30, 2002;
• 6.5 cents per cigarette sold after June 30, 2003; and
• 7 cents per cigarette sold after June 30, 2004.

To implement the price increase the Department will:

• Provide distributors with a reasonable period of time to affix the new stamps to individual packs of cigarettes; and
• Educate distributors, retailers, and the general public on the provisions of the tax increase.

Act 246 is effective beginning July 1, 2002.

The Department will be revising forms and instructions because of Act 246. Current forms and other tax information are available at the Department’s website at: www.hawaii.gov/tax. On Oahu, forms may be ordered by calling the Department’s Forms Request Line at: 587-7572. Persons who are not calling from Oahu, may call: 1-800-222-7572 (toll-free) to receive forms by mail or by fax.