Clear Form
FORM M-107
State of Hawaii – Department of Taxation
(REV. 2003)
Cigarette Tax Stamps Floor Stock Return
Caution: Licensees, as defined in section 245-1, Hawaii Revised Statutes (HRS), may continue to use their existing inventory of cigarette
tax stamps with the denominated value of $1.20 (yellow stamps) after June 30, 2003, if licensees pay the price difference between the
yellow stamps and the cigarette tax stamps with the denominated value of $1.30 (pink stamps) on all affixed and/or unused yellow stamps
in their ending inventory at the close of business on June 30, 2003. Form M-107 is used to report and pay the cigarette tax stamp price
difference. All licensees approved to purchase cigarette tax stamps are required to submit Form M-107 along with any amount due to the
Department of Taxation by July 31, 2003. Failure to timely file Form M-107 and to timely pay any amount due may result in the
suspension of the licensees’ approval to purchase cigarette tax stamps.
Note: All whole rolls (15,000 stamps per roll) of unused yellow stamps should have been returned to the Department of Taxation for credit
prior to June 30, 2003.
Name
Contact Name
Doing Business As
Telephone Number
Mailing Address
Cigarette Tax and Tobacco Tax License Number
City, State, Zip Code
Federal Employer ID No./Social Security No.
1. Number of affixed yellow cigarette tax stamps in ending inventory at the close of business
on June 30, 2003 (see instructions)...................................................................................................
2. Number of unused yellow cigarette tax stamps in ending inventory at the close of business
on June 30, 2003 (see instructions)...................................................................................................
3. Total number of yellow cigarette tax stamps in ending inventory at the close of business on
June 30, 2003 (add lines 1 and 2) .....................................................................................................
4. Difference in cigarette tax stamp price - see instructions for explanation of price difference ............
.1013
5. Amount due (line 3 multiplied by line 4) .............................................................................................
6. Penalty (applicable if Form M-107 is filed after July 31, 2003 - see instructions) ..............................
7. Interest (applicable if Form M-107 is filed after July 31, 2003 - see instructions) ..............................
8. Total amount due (add lines 5, 6, and 7) ...........................................................................................
I declare, under the penalties set forth in section 231-36, HRS, and the penalties for perjury, that this is a true and correct return indicating the ending
inventory of cigarette tax stamps possessed or under the control of the undersigned at the close of business on June 30, 2003.
Signature
Title
Print name of signatory
Date
MAILING ADDRESSES / CONTACT INFORMATION
Oahu District Office
Maui District Office
Hawaii District Office
Kauai District Office
P. O. Box 259
P. O. Box 1169
P. O. Box 833
3060 Eiwa St. #105
Honolulu, Hawaii 96809-0259
Wailuku, Hawaii 96793-6169
Hilo, Hawaii 96721-0833
Lihue, Hawaii 96766-1889
Telephone: (808) 587-4242
Telephone: (808) 984-8500
Telephone: (808) 974-6321
Telephone: (808) 274-3456
E-mail:
E-mail:
E-mail:
E-mail:
Taxpayer_Services@tax.state.hi.us
Maui_Office@tax.state.hi.us
Hilo_Office@tax.state.hi.us
Kauai_Office@tax.state.hi.us
FORM M-107`