Form M-104 - Export Exemption Certificate For Cigarette And Tobacco Taxes Page 2
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1
2FORM M-104
INSTRUCTIONS
(Rev. 2013)
GENERAL INFORMATION
PURPOSE OF THIS
WHERE TO FILE THE
CERTIFICATE
CERTIFICATE
Section 245-32, Hawaii Revised
Statutes (HRS), provides for a cigarette
Form M-104, Export Exemption
The certificate must be attached to the
and tobacco tax refund or credit to a li-
Certificate for Cigarette and Tobacco
cigarette tax and tobacco tax licensee’s
censee who has paid a cigarette or to-
Taxes, must be completed in order for
Form M-19, Cigarette and Tobacco
bacco tax on the distribution of ciga-
the cigarette tax and tobacco tax li-
Products Monthly Tax Return, when
rettes or tobacco products that are
censee to claim a (1) cigarette tax re-
claiming a refund of cigarette taxes
shipped to a point outside the State for
fund, or (2) tobacco tax exemption on
paid with cigarette tax stamps. The cer-
subsequent sale or use outside the
the distribution of cigarettes or tobacco
tificate does not need to be attached to
State.
products that are shipped to a point
Form M-19 when claiming a tobacco
outside the State for subsequent sale
tax exemption. Instead, the certificate
ADDITIONAL INFORMATION
or use outside the State. Form M-104
must be retained at the cigarette tax
Export and Foreign Cigarettes
must also be completed for sales made
and tobacco tax licensee’s place of
Prohibited
under section 212-8, HRS, to any com-
business.
mon carrier for consumption out-of-
WHERE TO GET INFORMATION
It is unlawful for an entity to pos-
state by the crew or passengers on
sess, keep, store, retain, transport, sell,
such carrier, and for sales by wholesal-
Oahu District Office
or offer to sell, distribute, acquire, hold,
ers from U.S. licensed bonded ware-
830 Punchbowl Street
own, import, or cause to be imported
houses to foreign fishing vessels and to
P. O. Box 259
into the State any of the cigarettes de-
common carriers for out-of-state con-
Honolulu, HI 96809-0259
scribed in section 245-51, HRS.
sumption by the crew or passengers.
Tel. No.: (808) 587-4242
Stamping or Sale of Cigarettes
This form must be a part of each order
Toll Free: 1-800-222-3229
Not Listed in the Directory
or contract of sale between the ciga-
Maui District Office
Prohibited
rette tax and tobacco tax licensee; and
54 S. High St., #208
purchaser, consumer, or user who are
Beginning December 1, 2003, un-
Wailuku, HI 96793-2198
signatories to the certificate. In the
less the cigarette package is exempted
Toll Free: 1-800-222-3229
event Form M-104 is impracticable to
under section 245-3(b), HRS, it is un-
complete, an alternative form or docu-
Hawaii District Office
lawful (a) to affix a cigarette tax stamp
ment may be used provided the infor-
75 Aupuni St., #101
to any cigarette package whose tobac-
mation requested in Parts I, II, and III of
Hilo, HI 96720-4245
co product manufacturer or brand fam-
Form M-104 are maintained.
Toll Free: 1-800-222-3229
ily is not listed in the directory estab-
SPECIFIC INSTRUCTIONS
lished under chapter 486P, HRS, or (b)
Kauai District Office
to import, sell, offer, keep, store, ac-
3060 Eiwa St., #105
Part I
quire, transport, distribute, receive, or
Lihue, HI 96766-1889
possess for sale or distribution ciga-
Enter information regarding the ciga-
Toll Free: 1-800-222-3229
rettes of a tobacco product manufac-
rette tax and tobacco tax licensee.
turer or brand family not included in the
Part II
directory. Any violation will be guilty of a
class C felony.
Enter information regarding the pur-
chaser, consumer, or user.
To determine whether the cigarette
manufacturer or brand family is listed in
Part III
such directory, please visit the Tobacco
Enter information regarding the ciga-
Enforcement Unit, Department of the
rettes or tobacco products involved in
Attorney
General’s
website
at:
this transaction.
ag.hawaii.gov/cjd/tobacco-enforcement-unit
SIGNING OF THE CERTIFICATE
The Tobacco Enforcement Unit also
may be contacted as follows:
The certificate shall be dated, execut-
ed, and signed by both the cigarette tax
Correspondence:
and tobacco tax licensee; and the pur-
TOBACCO ENFORCEMENT UNIT
chaser, consumer, or user.
Department of the Attorney General
425 Queen Street
Honolulu, Hawaii 96813
Telephone: (808) 586-1203
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