Hawaii Revised Statutes 245-5 – Returns
Current as of: 2024 | Check for updates
|
Other versions
Every wholesaler or dealer, on or before the twentieth day of each month, shall file with the department a return showing the cigarettes and tobacco products sold, possessed, or used by the wholesaler or dealer during the preceding calendar month and of the taxes chargeable against the taxpayer in accordance with this chapter. The form of the return shall be prescribed by the department and shall include:
Terms Used In Hawaii Revised Statutes 245-5
- Dealer: means any person coming into the possession of cigarettes or tobacco products which have not been acquired from an authorized permit holder or licensee under this chapter, or any person rendering a distribution service who buys and maintains, at the person's place of business, a stock of cigarettes or tobacco products that have not been acquired from a licensee and who distributes or uses such cigarettes or tobacco products. See Hawaii Revised Statutes 245-1
- Department: means the department of taxation. See Hawaii Revised Statutes 245-1
- month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
- sold: includes any delivery of cigarettes or tobacco products, whether cash is actually paid therefor or not. 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 - Wholesaler: means a person rendering a distribution service who buys and maintains, at the person's place of business, a stock of cigarettes or tobacco products that the person uses, possesses, or distributes only to retailers, or other wholesalers, or both. See Hawaii Revised Statutes 245-1