Legislative record
RELATING TO CIGARETTE TAXES.
Beginning 7/1/2024, expands the cigarette tax levied upon a wholesaler or dealer under section 245-3, HRS, to electronic smoking devices and e-liquids. Requires 1.0 cent per cigarette, electronic smoking device, and e-liquid, but not more than $500,000 per fiscal year, to be deposited into the credit of the Tobacco Enforcement Special Fund. Clarifies that tax revenues deposited into the Hawaiʻi Cancer Research Special Fund shall not be used for early clinical trials. Effective 12/31/2050. (SD2)