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June 27, 2002
RE: Act 94, Session Laws of Hawaii 2002 (Act 94), Relating to Tobacco

Act 249, Session Laws of Hawaii 2000 (Act 249), established the cigarette tax stamping program to reduce sales of untaxed cigarettes and stem black market activity. Under this program, cigarette taxes is 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 249 sunsets on June 30, 2006.

Act 94:

  1. Expands the Departmentís and the Attorney Generalís authority to inspect the operations, premises, and storage areas of any entity engaged in the sale of cigarette or tobacco products during regular business hours;
  2. Allows the Department and the Attorney General to confiscate certain property related to illegal cigarette activities;
  3. Allows the Attorney General to seek assistance from other law enforcement agencies to enforce cigarette-stamping activities; and
  4. Makes the cigarette tax stamping program permanent by repealing the June 30, 2006 sunset date of Act 249.

Act 94 is effective beginning May 31, 2002.

Current forms and other tax information are available at the Department's website at: 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.

Director of Taxation
HRS Section Explained: HRS Sections 245-9, 245-41.