HB82 • 2026

RELATING TO TAXATION.

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 specific details on enforcement mechanisms or potential future legislative changes.

Excluding Large Cigars from Unlawful Shipment Rules

This bill changes the law to allow direct sales of large cigars to adults for personal use without breaking rules about shipping tobacco products.

What This Bill Does

Changes a rule that makes it illegal to ship certain tobacco products.
Adds an exception so that selling large cigars directly to adult customers is not against this rule.

Who It Names or Affects

Adult consumers who buy large cigars for personal use
Businesses that sell large cigars

Terms To Know

Unlawful shipment of tobacco products: Sending or selling certain tobacco items in a way that breaks the law.
Direct sale: A transaction where goods are sold directly from a seller to a buyer without going through another company.

Limits and Unknowns

The bill only affects large cigars and does not change rules for other tobacco products.
It is unclear how this will be enforced or if it will lead to changes in other tobacco laws.

Bill History

2025-12-08 D
Carried over to 2026 Regular Session.
2025-01-21 H
Referred to JHA, FIN, referral sheet 1
2025-01-16 H
Introduced and Pass First Reading.
2025-01-13 H
Prefiled.

Official Summary Text

RELATING TO TAXATION.
Taxation; Large Cigars; 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 to adult consumers for personal use. Effective 1/1/2026.

Current Bill Text

Read the full stored bill text

HB82

HOUSE OF REPRESENTATIVES

H.B. NO.

82

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, which has created unintended
consequences for many adult consumers in the State.
�
The legislature notes that federal law
permits large cigars 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 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 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; 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 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.