Hawaii Revised Statutes 245-21 – Payment of tax through use of stamps; exemptions

(a) The tax imposed under § 245-3 upon the sale or use of cigarettes shall be paid by licensees through the use of stamps.

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Terms Used In Hawaii Revised Statutes 245-21

Department: means the department of taxation. See Hawaii Revised Statutes 245-1
Sale: includes every act of selling and includes any sale or act of selling that originates from any order that is placed or submitted by means of a telephonic or other method of voice transmission, the mail, or any other delivery service, or the Internet or other online service. See Hawaii Revised Statutes 245-1
Use: means the exercise of any right or power incident to ownership or possession, other than the sale, or the keeping or retention for the purpose of sale. See Hawaii Revised Statutes 245-1

(b) The department may provide by rule that the tax imposed under § 245-3 upon the sale or use of cigarettes may be paid without the use of stamps in connection with a particular type of transaction.

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Hawaii Revised Statutes 245-21 – Payment of tax through use of stamps; exemptions

Terms Used In Hawaii Revised Statutes 245-21

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