The Honorable Gilbert SC Keith-Agaran, Vice Chair
DAVID Y. IGE ISAAC W. CHOY GOVERNOR /"'-.__...,.-._~ H DIRECTOR OF TAXATION ‘\§_ts;~,_f_ . .,_ JOSH GREEN M.D. -._v‘~_, \\/J -_ LT. GOVERNOR F, .L ,'/I111/III” an "'- - . __ 3-‘.4’.L 1'\\ '-.‘ ‘~“i;x" K Ii‘ @ .%31'('¢'“.l-....__.-""‘:~ Q,@.,,‘ W;-}‘-'“l}‘ __'_-°~~mm :"q;,.\-<:=< ../ STATE OF HAWAII DEPARTMENT OF TAXATION P.O. BOX 259 HONOLULU, HAWAII 96809 PHONE NO: (808) 587-1540 FAX NO: (808) 587-1560 To: The Honorable Donovan M. Dela Cruz, Chair; The Honorable Gilbert S.C. Keith- Agaran, Vice Chair; and Members of the Senate Committee on Ways and Means The Honorable Karl Rhoads, Chair; The Honorable Jarrett Keohokalole, Chair; and Members of the Senate Committee on Judiciary From: Isaac W. Choy, Director Department of Taxation Date: April 6, 2021 Time: 10:00 A.M. Place: Via Video Conference, State Capitol Re: H.B. 826, H.D. 2, S.D. 1, Relating to Electronic Smoking Devices The Department of Taxation (Department) offers the following comments regarding H.B. 826, H.D. 2, S.D. 1, for your consideration. H.B. 826, H.D. 2, S.D. 1, with respect to taxation, adds new definitions to chapter 245, Hawaii Revised Statutes (HRS) for “e-liquid,” “electronic smoking device” and “smoke” or “smoking.” The measure also amends the definition of “tobacco products” to include electronic smoking devices and e-liquid, effectively taxing those items in the same manner as traditional tobacco products, and requiring retailers and wholesalers of those products to register with the Department for tobacco permits and licenses. The bill has a defective effective date of July 1, 2060.
[Show full text]