Hawaii Cigarette Tax Return

Cigarette Tax Return 
Form M-110, Rev 2019, Cigarette and Tobacco Products Tax Return
Clear Form

FORM M-110
(REV. 2023)

STATE OF HAWAII—DEPARTMENT OF TAXATION

CIGARETTE AND TOBACCO
PRODUCTS TAX RETURN

THIS SPACE FOR DATE RECEIVED STAMP

Imports of Cigarettes and Tobacco Products for Consumption
(Chapter 245, HRS)

M110_I 2023A 01 VID01

FOR OFFICE USE ONLY

• PRINT OR TYPE •

Name

TU __ __ __ - __ __ __ - __ __ __ __ - __ __

Mailing Address (Number and Street)

Social Security Number

City or Town, State, and Postal/ZIP Code

Month Ending (MM-YY)

Which taxation district did you import the cigarettes and/or tobacco products into?   Oahu  

 Maui    Hawaii    Kauai

(1) Number of cigarettes (Usually 20 cigarettes per pack).............................................................................. (1)
(2) Multiply line (1) by 0.16........................................................................................................................ (2)
(3) Wholesale value of tobacco products.................................................................................................. (3)
(4) Multiply line (3) by 70%........................................................................................................................ (4)
(5) Wholesale value of large cigars........................................................................................................... (5)
(6) Multiply line (5) by 50%........................................................................................................................ (6)
(7) Number of little cigars ......................................................................................................................... (7)
(8) Multiply line (7) by 0.16........................................................................................................................ (8)
(9) Wholesale value of e-liquids and electronic smoking devices ............................................................ (9)
(10) Multiply line (9) by 70%...................................................................................................................... (10)
(11) Total cigarette and tobacco taxes - Add lines (2), (4), (6), (8), and (10)............................................. (11)

FOR LATE FILING ONLY

(12)

Penalty	$	
Interest	$	

(12)

(13) Total amount of cigarette and tobacco taxes due and payable (Add lines (11) and (12)) (See Instructions)..................... (13)
DECLARATION: I declare, under the penalties set forth in section 231-36, HRS, that this is a true, correct, and complete return, prepared in accordance
with the provisions of chapter 245, HRS, the Cigarette Tax and Tobacco Tax Law, and chapter 18-245, HAR.

Signature of Taxpayer or Duly Authorized Agent 	

Date

	

(     )

Print or Type Name	

Daytime Phone Number

If you file Form M-110, you MUST also file Form G-26, Use Tax Return,
to report and pay the use tax on cigarettes and tobacco products imported for consumption.
		

ID NO 01

FORM M-110 (REV. 2023)