Beginning 7/1/2024, expands the cigarette tax levied upon a wholesaler or dealer under section 245-3, HRS, to electronic smoking devices and e-liquids. Requires 1.0 cent per cigarette, electronic smoking device, and e-liquid, but not more than $500,000 per fiscal year, to be deposited into the credit of the Tobacco Enforcement Special Fund. Clarifies that tax revenues deposited into the Hawaii Cancer Research Special Fund shall not be used for early clinical trials. Effective 12/31/2050. (SD2)

Statutes affected:
HB2504: 245-3, 245-15
HB2504 HD1: 245-3, 245-15
HB2504 HD2: 245-3, 245-15
HB2504 SD1: 245-3, 245-15, 304A-2168
HB2504 SD2: 245-3, 245-15
Latest: 245-3, 245-15