Tax rate increases to 6.5¢ per cigarette ($1.30 per pack) on 7/1/03 and to 7¢ per cigarette ($1.40 per pack) on 7/1/04.

Tax is paid by use of tax stamps; 1.7% stamp fee on the denominated value of the tax stamp; 0.4% discount on the value of required cigarette tax stamps.

40% of wholesale price for all other tobacco products.

Distribution: Tobacco tax revenues to state general fund. Stamp fee: 1.5% of denominated value of the tax stamp to the state cigarette tax stamp enforcement special fund, 0.2% to state cigarette tax stamp administrative special fund.

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes (1968), as amended, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.