HRS §245-32
Getting a refund for tobacco shipped out of state
This section says the state tax department must create rules for giving refunds or credits to licensed tobacco sellers who paid the tobacco tax on products shipped out of state for sale or use there. It does not apply to products sold in Hawaii and then taken out by consumers.
The statute, as written — Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State
(a) The department shall adopt rules to provide a tobacco tax refund or credit to a licensee who has paid a tobacco tax on the distribution of cigarettes or tobacco products that are shipped to a point outside the State for subsequent sale or use outside the State. (b) This part shall not apply to cigarettes or tobacco products that are distributed in this State to consumers and that are subsequently taken outside the State.
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