Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-2.5-1 - Retail tobacco permit

Current through June, 2024
(a) Beginning
				December 1, 2006, every person or entity engaged in the retail sale of
				cigarettes or other tobacco products upon which a tax is required to be paid
				under chapter
				245, HRS, shall obtain a retail
				tobacco permit.
(b) Beginning March
				1, 2007, it shall be unlawful for any person or entity engaged in the retail
				sale of cigarettes or other tobacco products upon which a tax is required to be
				paid under chapter 245, HRS, to sell, possess, keep, acquire, distribute, or
				transport cigarettes or other tobacco products for retail sale unless a retail
				tobacco permit has been issued to the retailer under this section and the
				retail tobacco permit is valid and in effect.
(c) The retail tobacco permit shall be issued
				by the department upon application by the retailer in the form and manner
				prescribed by the department, and the payment of any fee allowed by law.
				Permits shall be valid for one year, from December 1 to November 30, and
				renewable annually. Whenever a retail tobacco permit is defaced, destroyed, or
				lost, or the permittee relocates the permittee's business, the department may
				issue a duplicate retail tobacco permit to the permittee for a fee, as allowed
				by law.
(d) A separate retail
				tobacco permit shall be obtained for each place of business owned, controlled,
				or operated by a retailer. A retailer that owns or controls more than one place
				of business may submit a single application for more than one retail tobacco
				permit. Each retail tobacco permit issued shall clearly describe the place of
				business where the operation of the business is conducted.
(e) Any person or entity that operates as a
				dealer or wholesaler and also sells cigarettes or other tobacco products to
				consumers at retail shall acquire a separate retail tobacco permit.
(f) A retail tobacco permit shall be
				nonassignable and nontransferable from one person or entity to another person
				or entity. A retail tobacco permit may be transferred from one business
				location to another business location after an application has been filed with
				the department requesting the transfer and approval has been obtained from the
				department.
(g) A retail tobacco
				permit issued under this section shall be displayed at all times in a
				conspicuous place at the place of business requiring the retail tobacco
				permit.
(h) Any sales of cigarettes
				or tobacco products made through a cigarette or tobacco product vending machine
				are subject to the terms, conditions, and penalties of this chapter. A retail
				tobacco permit need not be displayed on a cigarette or tobacco product vending
				machine if the retail tobacco permit holder is the owner of the cigarette or
				tobacco product vending machine and the cigarette or tobacco product vending
				machine is operated at the location described in the retail tobacco
				permit.
(i) A vehicle from which
				cigarettes or tobacco products are sold is considered a place of business and
				requires a retail tobacco permit. Retail tobacco permits for a vehicle shall be
				issued bearing a specific motor vehicle identification number and are valid
				only when physically carried in the vehicle having the corresponding motor
				vehicle identification number. Retail tobacco permits for vehicles shall not be
				moved from one vehicle to another.