HB797 • 2026

RELATING TO THE CIGARETTE TAX AND TOBACCO TAX LAW.

Taxes

Active

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

Sponsor: YAMASHITA
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 details about specific conditions under which the exemption would not apply.

Exemption for Shipment of Large Cigars

This bill changes Hawaii's cigarette and tobacco tax laws to exempt the shipment of large cigars in fulfillment of a sale by mail order from the offense of unlawful shipment of tobacco products.

What This Bill Does

Changes a part of Hawaii's cigarette and tobacco tax laws.
Adds an exemption for shipping large cigars by mail order.

Who It Names or Affects

People who sell or ship large cigars through the mail.
The state government that enforces tobacco product shipment laws.

Terms To Know

Mail order: Buying something from a company and having it shipped to your home address.
Exemption: A rule that allows someone or something to be excluded from following certain laws or paying taxes.

Limits and Unknowns

The bill does not specify what happens if the exemption is used incorrectly.
It's unclear how this change will affect other tobacco products shipped by mail.

Bill History

2025-12-08 D
Carried over to 2026 Regular Session.
2025-01-21 H
Referred to HLT, FIN, referral sheet 2
2025-01-21 H
Introduced and Pass First Reading.
2025-01-17 H
Pending introduction.

Official Summary Text

RELATING TO THE CIGARETTE TAX AND TOBACCO TAX LAW.
Cigarette Tax and Tobacco Tax Law; Unlawful Shipment of Tobacco Products; Large Cigars; Exemption
Exempts the shipment of large cigars in fulfillment of a sale by mail order from the offense of unlawful shipment of tobacco products.

Current Bill Text

Read the full stored bill text

HB797

HOUSE OF REPRESENTATIVES

H.B. NO.

797

THIRTY-THIRD LEGISLATURE, 2025

STATE OF HAWAII

A BILL FOR AN ACT

relating
to the cigarette tax and tobacco tax law
.

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

����
SECTION
1
.
�
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
]
:

����
(1)
�
The shipment of large cigars in fulfillment
of a sale by mail order; or

����
(2)
�
The
shipment of tobacco products if any
of the following conditions are met:

����
����
[
(1)
]

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

����
����
[
(2)
]

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

����
SECTION
2.
�
This Act does not affect rights and
duties that matured, penalties that were incurred, and proceedings that were
begun before its effective date.

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

����
SECTION 4.
�
This Act shall take effect upon its approval.

INTRODUCED BY:

_____________________________

Report Title:

Cigarette
Tax and Tobacco Tax Law; Unlawful Shipment of Tobacco Products; Large Cigars;
Exemption

Description:

Exempts
the shipment of large cigars in fulfillment of a sale by mail order from the
offense of unlawful shipment of tobacco products.

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