FORM M-105
(Rev. 2010)
GENERAL INSTRUCTIONS
Completely fill out the requested information. In the Name of Customer column of the table, you
must identify the person or persons, if any, to whom the cigarettes have been conveyed for resale.
Attach a separate sheet if more space is needed.
ADDITIONAL INFORMATION
Export and Foreign Cigarettes Prohibited
It is unlawful for an entity to possess, keep, store, retain, transport, sell, or offer to sell, distribute,
acquire, hold, own, import, or cause to be imported into the State any of the cigarettes described
in section 245-51, Hawaii Revised Statutes (HRS).
Stamping or Sale of Cigarettes Not Listed in the Directory Prohibited
Beginning December 1, 2003, unless the cigarette package is exempted under section 245-3(b),
HRS, it is unlawful (a) to affix a cigarette tax stamp to any cigarette package whose tobacco
product manufacturer or brand family is not listed in the directory established under chapter
486P, HRS, or (b) to import, sell, offer, keep, store, acquire, transport, distribute, receive, or
possess for sale or distribution cigarettes of a tobacco product manufacturer or brand family not
included in the directory. Any violation will be guilty of a class C felony.
To determine whether the cigarette manufacturer or brand family is listed in such directory,
please visit the Tobacco Enforcement Unit, Department of the Attorney General’s website at:
The Tobacco Enforcement Unit also may be contacted as follows:
Correspondence:
TOBACCO ENFORCEMENT UNIT
Department of the Attorney General
425 Queen Street
Honolulu, Hawaii 96813
Telephone: (808) 586-1203
When and Where to File
File this form on the first business day of the month following the month in which a
Hawaii cigarette tax stamp has been affixed to cigarettes imported into the United States. If this
date falls on a Saturday, Sunday, or holiday, it is due on the next business day. Do not file this
schedule with your Hawaii Cigarette and Tobacco Products Monthly Tax Return.
Mail two copies of this form, with attachments, to the Hawaii Department of Taxation,
P.O. Box 259, Honolulu, HI 96809-0259, Attn: Licensing Section. One of these copies will be
forwarded to the Department of the Attorney General by the Department of Taxation.