Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 245 - CIGARETTE TAX STAMPING
TOBACCO WHOLESALER AND DEALER LICENSE
Section 18-245-2-1 - License; renewal of license; notification of change
Current through February, 2024
(a) It shall be unlawful for any person to engage in the business of a wholesaler or dealer in cigarettes or tobacco products upon which a tax is required to be paid under chapter 245, HRS, in the State without first having received a license issued by the department of taxation; provided that this rule shall not be construed to supersede any other law relating to licensing of persons in the same business.
(b) The license shall be issued by the department upon application, in such form and manner as shall be required by the department, including the payment of a fee as allowed by law, and shall be renewable annually on July 1 for the twelve months ending the succeeding June 30.
(c) The annual renewal fee and completed renewal application shall be submitted on or before the department's prescribed deadline. Unless renewed, all wholesaler or dealer licenses expire at the time provided by law.
(d) In the event of any change in the information provided in the application for a license or documentation provided in the application process, each licensed wholesaler or dealer shall notify the department, in writing, within ten days of the change. Notice to licensed wholesalers or dealers, as required by law, shall be deemed met if notice is sent to the address on file with the department.
(e) Any person or entity that operates as a wholesaler or dealer, and also sells cigarettes or other tobacco products to consumers at retail, shall obtain a separate retail tobacco permit.
