Form M-110 - Cigarette Tax Return - Hawaii Department Of Taxation Page 2

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FORM M-110

PAGE 2

(REV. 5/2010)

Failure to Pay Tax After Filing Timely Return –– The penalty for

Where to File

failure to pay the tax after filing a timely return is 20% of the tax unpaid

File Form M-110 with:

within 60 days of the prescribed due date. The 60-day period is calculated

Hawaii Department of Taxation

beginning with the prescribed due date even if the prescribed due date

P. O. Box 259

falls on a Saturday, Sunday, or legal holiday.

Honolulu, HI 96809-0259

Interest –– Interest at the rate of 2/3 of 1% per month or part of a

month shall be assessed on unpaid taxes and penalties beginning with

Where To Get Information and Forms

the first calendar day after the date prescribed for payment, whether or not

that first calendar day falls on a Saturday, Sunday, or legal holiday.

Oahu District Office

Maui District Office

830 Punchbowl Street

54 S. High St., #208

Signature

P. O. Box 259

Wailuku, HI 96793-2198

Honolulu, HI 96809-0259

Toll-Free: 1-800-222-3229

The return must be signed and dated by a person who is authorized

Tel. No.: (808) 587-4242

to sign Form M-110.

Toll-Free: 1-800-222-3229

Specific Instructions

For the hearing impaired:

TDD/TTY No.: (808) 587-1418

Line (b) –– The cigarette tax rates are as follows:

TDD/TTY Toll-Free: 1-800-887-8974

• ¢ (.07) per cigarette from July 1, 2004, until September 29, 2006

• ¢ (.08) per cigarette from September 30, 2006, until September 29, 2007

Hawaii District Office

Kauai District Office

75 Aupuni Street, #101

3060 Eiwa St., #105

• ¢ (.09) per cigarette from September 30, 2007, until September 29, 2008

Hilo, HI 96720-4245

Lihue, HI 96766-1889

•

¢ (.10) per cigarette from September 30, 2008, until June 30, 2009

Toll-Free: 1-800-222-3229

•

¢ (.13) per cigarette from July 1, 2009, until June 30, 2010

•

¢ (.15) per cigarette from July 1, 2010, until June 30, 2011

Tax information and forms:

•

¢ (.16) per cigarette from July 1, 2011

Line (e) –– Attach your check or money order for this amount payable

Penalty and Interest

to “Hawaii State Tax Collector” in U.S. dollars drawn on any U.S. bank to

Form M-110.

Late Filing of Return –– The penalty for failure to file a return on time

is assessed on the tax due at a rate of 5% per month, or part of a month,

up to a maximum of 25%.

Use Tax (To be reported on Form G-26)

Form G-26, Line (e) –– Enter the landed value of cigarettes imported

into Oahu. Section 238-2.6, HRS, allows a county in Hawaii to impose

Chapter 238, HRS, levies the use tax on the landed value of tangible

a county surcharge on state tax of not more than 0.5% of the value of

personal property, services, or contracting that are imported into Hawaii,

property and services taxable under chapter 238, HRS, that is imported

regardless if at the time of importation, the property, services, or contracting

from out-of-state into a county imposing the tax. At present, only imports

is owned by the importer, purchased from a seller that does not have a

into the County of Honolulu (Oahu) are subject to tax.

general excise tax license, or however acquired, and used in the State.

Form G-26, Line (j) –– Section 238-3(i), HRS, allows a credit against

“Landed value” means the value of imported cigarettes which is the fair

the Hawaii use tax for the combined amount of sales or use taxes imposed

and reasonable cash value of the cigarettes when they are received by

by and paid to another state (or any subdivision thereof) on tangible

the cigarette purchaser in Hawaii. It includes the purchase price, shipping

personal property, services or contracting before it is imported into Hawaii.

and handling fees, insurance costs, and customs duty. It does not include

Accordingly, a taxpayer may receive a credit up to the amount of Hawaii

sales tax paid to another state.

use tax due (4% of the landed value of the cigarettes, or 4.5% of the

For more information about the Hawaii Use Tax, refer to the following

landed value of the cigarettes if imported into Oahu) for any sales or use

Department of Taxation publications: Tax Facts No. 95-1, September, 1995;

taxes paid by the taxpayer to another state upon the purchase or use of

An Introduction to the Use Tax brochure; and Tax Information Release No.

the cigarettes. The calculation of the credit shall not include any other

2001-2.

taxes paid to other states. The amount of credit also shall not exceed the

amount of use tax imposed by Hawaii on the cigarettes.

These publications may be viewed at our website: .

Form G-26, Line (m) –– Attach your check or money order for this

Use Form G-26, Use Tax Return, to report and pay the use tax monthly

amount payable to “Hawaii State Tax Collector” in U.S. dollars drawn on

on the imports of cigarettes. The following instructions are numbered to

any U.S. bank and Form VP-1 to Form G-26.

correspond to the line items of Form G-26.

Form G-26, Line (a) –– Use the Worksheet below to calculate the

landed value of cigarettes imported into Hawaii.

USE TAX COMPUTATION WORKSHEET FOR LANDED VALUE OF CIGARETTES

1. Cost of the cigarettes. (Usually the invoice price paid by the purchaser, including any retail

sales tax paid to another state or local government.) ..........................................................

2. Freight charges. ..................................................................................................................

3. Insurance costs. ..................................................................................................................

4. Customs duty (if any). .........................................................................................................

5. Any other charges incident to landing the cigarettes in Hawaii. ...........................................

6. Total costs. (Add lines 1 through 5.) ......................................................................................................................

7. Retail sales tax paid to another state. .................................................................................

8. Other adjustments. (Attach schedule) ..................................................................................

9. Add line 7 and line 8. .............................................................................................................................................

10. Landed value of cigarettes. (Line 6 minus line 9.) Enter here and on Form G-26, column (a). .........................