On wholesalers at 16¢ per cigarette ($3.20 per pack), same rate for little cigars.

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.

50% of wholesale price for large cigars.

70% of wholesale price for all other tobacco products.

Distribution: Tobacco tax revenues to state general fund, provided:

2.0¢ per cigarette to the Hawaii cancer research special fund;

1.125¢ per cigarette up to $7.4 million in a fiscal year, to the trauma system special fund;

1.25¢ per cigarette up to $8.8 million in a fiscal year, to the community health centers special fund;

1.25¢ per cigarette up to $8.8 million in a fiscal year, to the emergency medical services special fund.

Distribution of stamp fee: 1.5% of denominated value of the tax stamp to the state cigarette tax stamp enforcement special fund (administered by department of attorney general), 0.2% to state cigarette tax stamp administrative special fund (administered by department of taxation).

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes, as amended through the 2016 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.


Last Revised: August 19, 2016

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