HRS §245-21
How cigarette tax is paid and when stamps are not needed
This section says that licensed sellers must pay the cigarette tax by buying and using stamps. The tax department can make rules allowing payment without stamps for certain types of sales. It does not list any specific exemptions or penalties.
businesses
The statute, as written — (2) was deleted by L 2002, c 94, §3
[§245-21] Payment of tax through use of stamps; exemptions. (a) The tax imposed under section 245-3 upon the sale or use of cigarettes shall be paid by licensees through the use of stamps. (b) The department may provide by rule that the tax imposed under section 245-3 upon the sale or use of cigarettes may be paid without the use of stamps in connection with a particular type of transaction.
Sections this one refers to
§245-3 Cigarette and Tobacco Excise Tax
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