Terms Used In Hawaii Revised Statutes 245-32

• Department: means the department of taxation. See Hawaii Revised Statutes 245-1
• distribution: means to sell, ship, transfer, give, or deliver to another, or to leave, barter, or exchange with another, or to offer or agree to do the same. See Hawaii Revised Statutes 245-1
• Licensee: means the holder of a license as a wholesaler or dealer granted under this chapter. 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
• Tobacco products: means :
  (1) Tobacco in any form, other than cigarettes or little cigars, that is prepared or intended for consumption or for personal use by humans, including large cigars and any substitutes thereof other than cigarettes that bear the semblance thereof, snuff, chewing or smokeless tobacco, and smoking or pipe tobacco; or
  (2) Electronic smoking devices; or
  (3) E-liquid. See Hawaii Revised Statutes 245-1
• Tobacco tax: means the tax imposed by this chapter. 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