Hawaii Tobacco Sales Taxes 2019 Hawaii: Tobacco Excise Taxes

Hawaii:

Hawaii Cigarette and Tobacco Excise Taxes

Total Hawaii Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$3.20 / pack $8.99 / pack 2nd / 51

In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Hawaii and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.


Hawaii Tobacco Sales Taxes 2019 Current Hawaii Tobacco Excise Tax Rates

At $3.20 / pack, Hawaii has some of the highest state taxes on cigarettes in the United States

The primary excise taxes on tobacco in Hawaii are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $3.20 per pack containing 20 cigarettes or little cigars.


Hawaii cigarette sales tax rate

Hawaii Cigarette Tax - $3.20 / pack

In Hawaii, cigarettes are subject to a state excise tax of $3.20 per pack of 20. Cigarettes are also subject to Hawaii sales tax of approximately $0.35 per pack, which adds up to a total tax per pack of $3.55.

The average cost of a pack of cigarettes in Hawaii is $8.99, which is the 2nd highest in the United States.


Hawaii Large Cigars sales tax rate

Hawaii Large Cigars Tax - 50% / Wholesale Price

In Hawaii, large cigars are subject to a state excise tax of 50% / wholesale price as well as federal excise taxes (listed below).

Little cigars are taxed as cigarettes.


Hawaii Tobacco/Snuff sales tax rate

Hawaii Tobacco/Snuff Tax - 70% / Wholesale Price

In Hawaii, tobacco/snuff are subject to a state excise tax of 70% / wholesale price as well as federal excise taxes (listed below).


Payment of Hawaii Tobacco Excise Taxes

Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes are due on the 20th day of the next month.


Federal Tobacco Sales Taxes 2019 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Hawaii also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:

Cigars and Cigarettes

Small Cigarettes $50.33 per 1,000 cigarettes, or $1.01 per pack of 20
Large Cigarettes $105.69 per 1,000 cigarettes, or $2.11 per pack of 20
Small Cigars $50.33 per 1,000 cigars, or $1.01 per pack of 20
Large Cigars 52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each

Other Tobacco Products

Pipe Tobacco $2.8311 per pound, or $0.1769 per one-ounce tin
Chewing Tobacco $0.5033 per pound, or $0.0315 per one-ounce tin
Snuff $1.51 per pound, or $0.0944 per one-ounce tin
Roll-your-own Tobacco $24.78 per pound, or $1.5488 per one-ounce tin

There are also federal excise taxes on cigarette rolling paper and cigarette tubes.



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Source: http://www.salestaxhandbook.com/hawaii/tobacco