HB10 • 2026

RELATING TO TAXATION.

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: KONG
Last action: 2025-12-08
Official status: Carried over to 2026 Regular Session.
Effective date: Not listed

Plain English Breakdown

The official source material does not provide additional details on how this bill will impact other types of tobacco products or update existing laws beyond the specific changes mentioned.

Excluding Large Cigars and Pipe Tobacco from Unlawful Shipment Rules

This bill changes the rules about shipping large cigars and pipe tobacco to make it legal for adults to buy them directly online or through mail.

What This Bill Does

Changes a law so that selling large cigars and pipe tobacco directly to adult buyers is not considered an illegal shipment of tobacco products.

Who It Names or Affects

Adult consumers who want to buy large cigars or pipe tobacco directly from sellers online or through mail.
Tobacco product sellers who ship large cigars and pipe tobacco to adult customers.

Terms To Know

Unlawful shipment: Sending products in a way that breaks the law, such as selling items to people under age or without paying taxes.
Direct sale: When someone buys something directly from a seller instead of through a store.

Limits and Unknowns

The bill only affects large cigars and pipe tobacco, not other types of tobacco products.
This law will start on January 1, 2026.

Bill History

2025-12-08 D
Carried over to 2026 Regular Session.
2025-01-21 H
Referred to HLT, CPC, FIN, referral sheet 1
2025-01-16 H
Introduced and Pass First Reading.
2025-01-09 H
Prefiled.

Official Summary Text

RELATING TO TAXATION.
Taxation; Large Cigars; Pipe Tobacco; Unlawful Shipment of Tobacco Products; Direct Sale; Personal Use; Exemption
Excludes from the offense of unlawful shipment of tobacco products the direct sale of large cigars and pipe tobacco to adult consumers for personal use. Effective 1/1/2026.

Current Bill Text

Read the full stored bill text

HB10

HOUSE OF REPRESENTATIVES

H.B. NO.

10

THIRTY-THIRD LEGISLATURE, 2025

STATE OF HAWAII

A BILL FOR AN ACT

relating
to taxation
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

����
SECTION 1.
�
The legislature finds that Act 62, Session
Laws of Hawaii 2023 (Act 62), provides, among other things, additional layers
of protection against the rapid growth of the use of electronic smoking devices
among youth and young adults.
�
Act 62
also establishes the offense of unlawful shipment of tobacco products, which
was intended to close the existing loophole in state law that allowed minors to
purchase electronic smoking devices on the Internet.
�
However, the new offense of unlawful shipment
of tobacco products includes large cigars and pipe tobacco, which has created
unintended consequences for many adult consumers in the State.
�
The legislature notes that federal law
permits large cigars and pipe tobacco to be mailed via the United States Postal
Service, unlike cigarettes and electronic smoking devices.

����
The purpose of this Act is to
exclude
from the offense of unlawful
shipment of tobacco products the direct sale of large cigars and pipe tobacco to
adult consumers for personal use
.

����
SECTION
2
.
�
Section 245-16.5, Hawaii Revised Statutes, is
amended by amending subsection (b) to read as follows:

����
"(b)
�
This section shall not apply to the shipment
of tobacco products if any of the following conditions are met:

����
(1)
�
The tobacco
products are exempt from taxes as provided by section 245-3(b); [
or
]

����
(2)
�
The tobacco
products are large cigars or pipe tobacco that are shipped to a person
twenty-one years of age or older for personal consumption only and not for
resale or distribution; or

���
[
(2)
]

(3)
�
All applicable state taxes on the
tobacco products are paid in accordance with the requirements of this
chapter."

����
SECTION 3.
�
Statutory material to be repealed is
bracketed and stricken.
�
New statutory
material is underscored.

����
SECTION 4.
�
This Act shall take effect on January 1,
2026.

INTRODUCED BY:

_____________________________

Report Title:

Taxation;
Large Cigars; Pipe Tobacco; Unlawful Shipment of Tobacco Products; Direct Sale;
Personal Use; Exemption

Description:

Excludes
from the offense of unlawful shipment of tobacco products the direct sale of
large cigars and pipe tobacco to adult consumers for personal use.
�
Effective 1/1/2026.

The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.