Clear Form
FORM M-110
STATE OF HAWAII—DEPARTMENT OF TAXATION
THIS SPACE FOR DATE RECEIVED STAMP
CIGARETTE AND TOBACCO
(REV. 2014)
PRODUCTS TAX RETURN
Imports of Cigarettes and Tobacco Products for Consumption
(Chapter 245, HRS)
MBF141
Name
FOR OFFICE
W
__ __ __ __ __ __ __ __ - __ __
USE ONLY
Address (Number and Street)
Social Security Number
__ __ __ - __ __ - __ __ __ __
City or Town, State, and Postal/ZIP Code
Month Ending (MM/YY)
__ __ / __ __
Which taxation district did you import the cigarettes and/or tobacco products into?
Oahu
Maui
Hawaii
Kauai
.................................................................. (1)
(1) NUMBER OF CIGARETTES
(Usually 20 cigarettes per pack)
(2) MULTIPLY LINE (1) BY 0.16 ................................................................................................................ (2)
(3) WHOLESALE VALUE OF TOBACCO PRODUCTS ............................................................................. (3)
(4) MULTIPLY LINE (3) BY 70% ................................................................................................................ (4)
(5) WHOLESALE VALUE OF LARGE CIGARS ......................................................................................... (5)
(6) MULTIPLY LINE (5) BY 50% ................................................................................................................ (6)
(7) NUMBER OF LITTLE CIGARS ........................................................................................................... (7)
(8) MULTIPLY LINE (7) BY 0.16 ................................................................................................................ (8)
(9) TOTAL CIGARETTE AND TOBACCO TAXES - ADD LINES (2), (4), (6), AND (8) .............................. (9)
PENALTY
$
(10)
FOR LATE FILING ONLY
(10)
INTEREST
$
(11) TOTAL AMOUNT OF CIGARETTE AND TOBACCO TAXES DUE AND PAYABLE (Add lines (9) and (10))
.
(11)
(See Instructions)
DECLARATION: I declare, under the penalties set forth in section 231-36, HRS, that this is a true, correct, and complete return, prepared in accordance
with the provisions of chapter 245, HRS, the Cigarette Tax and Tobacco Tax Law, and chapter 18-245, HAR.
SIGNATURE OF TAXPAYER OR DULY AUTHORIZED AGENT
DATE
(
)
PRINT OR TYPE NAME
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 and tobacco products imported for consumption.
FORM M-110