Form M-110 - Cigarette Tax Return - Hawaii Department Of Taxation
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FORM M-110
STATE OF HAWAII—DEPARTMENT OF TAXATION
CIGARETTE TAX RETURN
THIS SPACE FOR DATE RECEIVED STAMP
(REV. 5/2010)
Cigarette Imports for Consumption
(Chapter 245, HRS)
MBF101
NAME
HAWAII TAX I.D. NO.
W
__ __ __ __ __ __ __ __ - __ __
ADDRESS
SSN
__ __ __ - __ __ - __ __ __ __
CITY, STATE AND POSTAL/ZIP CODE
MONTH OF
__ __ / __ __
(MM/YY)
Into which Island did you import the cigarettes?
(a) NUMBER OF CIGARETTES IMPORTED DURING THE MONTH
........
(Usually 20 cigarettes per pack)
(b) CIGARETTE TAX RATE (SEE INSTRUCTIONS) .................................................................................
x 0. __ __
(c) TOTAL CIGARETTE TAXES DUE (multiply line (a) by line (b)) ............................................................
PENALTY
$
FOR LATE FILING ONLY
(d)
INTEREST
$
(e) TOTAL AMOUNT OF CIGARETTE TAXES DUE AND PAYABLE (add lines (c) and (d)) (SEE INSTRUCTIONS) ................
I declare, under the penalties set forth in section 231-36, HRS, that this is a true and correct return, prepared in accordance with the provisions of the
Cigarette Tax Law and the rules issued thereunder.
(
)
SIGNATURE OF TAXPAYER OR DULY AUTHORIZED AGENT
DATE
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 imported for consumption.
Changes to Note for 2010
Who Must File
•
Any person or entity that purchases, uses, controls, or possesses any
Act 22, SLH 2010, changes the due date for the filing and payment of the
cigarettes for which the applicable taxes imposed under title 14, HRS,
cigarette tax from the last day of the month to the twentieth day of the
have not been paid must file Form M-110.
month, effective July 1, 2010.
If you are required to file Form M-110, you must also file Form G-26,
•
Act 59, SLH 2010, increases the tax on cigarettes to $.15 for each
Use Tax Return, to report and pay the use tax on cigarettes imported for
cigarette sold, used, or possessed by a wholesaler or dealer on and after
consumption. See the discussion on page 2.
July 1, 2010; and to $.16 for each cigarette sold, used, or possessed by
a wholesaler or dealer on and after July 1, 2011.
When to File
General Instructions
Form M-110 must be filed on or before the twentieth day of each month,
showing the cigarettes imported into Hawaii during the preceding calendar
Form M-110 is used to report and pay the cigarette tax monthly on the
month. If the due date falls on a Saturday, Sunday, or legal holiday, file by
imports of cigarettes.
the next regular workday.
Cigarette Tax
The official U.S. Post Office cancellation mark will be considered
primary evidence of the date of filing of tax documents and payments.
Section 245-16(g), HRS, provides that any person or entity that
Hawaii has adopted the Internal Revenue Code provision to allow
purchases, uses, controls, or possesses any cigarettes for which the
documents and payments delivered by a designated private delivery
applicable taxes imposed under title 14, HRS, have not been paid, shall
service to qualify for the “timely mailing treated as timely filing/paying rule.”
be liable for the applicable taxes, plus any penalty and interest as provided
The Department of Taxation will conform to the Internal Revenue Service
for by law.
listing of designated private delivery services and type of delivery services
qualifying for the “timely mailing treated as timely filing/paying rule.” Timely
filing of mail which does not bear a U.S. Post Office cancellation mark will
be determined by reference to other competent evidence.
FORM M-110
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