Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 245 - CIGARETTE TAX STAMPING
Section 18-245-1 - Definitions
As used in this chapter:
"Cigarette package" means an individual sealed package of 20 cigarettes originating from the manufacturer and bearing the health warning required by law.
"Department" means the department of taxation.
"License" means a license granted under chapter 245, HRS, that authorizes the holder to engage in the business of a wholesaler or dealer of cigarettes or tobacco products in the state.
"Licensee" means the holder of a license granted under chapter 245, HRS.
"Minor" means a person under the age of eighteen.
"Peddle" means the act of any person, including employees or agents, who engage in business in one locality or traveling from place to place, whether on foot, from a stand, wagon, pushcart, or motor vehicle carrying, conveying, or transporting goods, wares, food, merchandise, or other kinds of property and offering or exposing the same for sale, or making sales and delivering, any goods, wares, food, merchandise, or other kinds or property to purchasers.
"Sale" includes every act of selling.
"Sell" means to:
(1) Solicit and receive an order for;
(2) Have, keep, offer or expose for sale;
(3) Deliver for value or deliver in any other way than purely gratuitously;
(4) Peddle;
(5) Keep with intent to sell; and
(6) Traffic in.
"Stamp" means a stamp printed, manufactured, or made by authority of the department, as provided in chapter 245, HRS, that is issued, sold, or circulated by the department, that is placed on the bottom of a cigarette package, and by the use of which designates that the tax levied under chapter 245, HRS, has been paid.
"Stamping indicia" means any indicia or mark made by authority of the department, as provided in chapter 245, HRS, that is issued, sold, or circulated by the department, that is placed on the bottom of a cigarette package, and by the use of which designates that the tax levied under chapter 245, HRS, has been paid.
