RE:  Enactment of New Cigarette Tax under Chapter 245, HRS

Effective for sales or use of cigarettes after June 30, 1993, Act 220, Session Laws of Hawaii (SLH) 1993, provides for the imposition of a cigarette tax of 3 cents per cigarette, and discontinues the 40 percent tax on the wholesale price of cigarettes. The excise tax on tobacco products other than cigarettes remains at 40 percent of the wholesale price of the tobacco product.

 The Department of Taxation will be revising Form M-19 to incorporate the imposition of the new cigarette tax. Form M-19 (Rev. 6/93) must be used to report the sale or use of cigarettes and tobacco products after June 30, 1993. Form M-19 (Rev. 1971) should be used only to report the sale or use of cigarettes and tobacco products before July 1, 1993.

To request the revised forms or a copy of Act 220, SLH 1993, call the Department of Taxation, Taxpayer Services Branch, at 587-4242.
 
 

/s/
RICHARD F. KAHLE, JR.
Director of Taxation