PART I. GENERAL PROVISIONS

 

§245-1  Definitions.  As used in thischapter, unless a different meaning is indicated by the context:

"Armed services of the United States"for purposes of this chapter shall include the Department of Defense, UnitedStates Army, Navy, Air Force, Marines, Department of Transportation in the caseof Coast Guard facilities, or Coast Guard, and their respective reserve,National Guard, and auxiliaries.

"Attorney general" means the stateattorney general or deputy attorneys general.

"Business location" or "place ofbusiness" means the entire premises occupied by a retail tobacco permitapplicant or an entity required to hold a retail tobacco permit under thischapter and shall include but is not limited to any store, stand, outlet,vehicle, cart, location, vending machine, or structure from which cigarettes ortobacco products are sold or distributed to a consumer.

"Cigarette" means any roll forsmoking made wholly or in part of tobacco, irrespective of size and shape andwhether or not the tobacco is flavored, adulterated, or mixed with any otheringredient, the wrapper or cover of which is made of paper or any othersubstance or material except tobacco.

"Cigarette package" means a sealedpackage of cigarettes originating from the manufacturer and bearing the healthwarning required by law.

"Consumer" means a person whoacquires or possesses a cigarette or a tobacco product for personal consumptionand not for resale or distribution.

"Dealer" means any person coming intothe possession of cigarettes or tobacco products which have not been acquiredfrom an authorized permit holder or licensee under this chapter, or any personrendering a distribution service who buys and maintains, at the person's placeof business, a stock of cigarettes or tobacco products that have not beenacquired from a licensee and who distributes or uses such cigarettes or tobaccoproducts.

"Department" means the department oftaxation.

"Distribute","distributes", or "distribution" means to sell, ship, transfer,give, or deliver to another, or to leave, barter, or exchange with another, orto offer or agree to do the same.

"Entity" means one or moreindividuals, a company, corporation, a partnership, an association, or anyother type of legal entity.

"Falsely alter" means to change astamp in any manner so that the altered stamp falsely appears or purports tohave a value or validity that is not authorized or consented to by thedepartment.

"Falsely make" means to print,manufacture, or make what purports to be a stamp without the authority orconsent of the department.

"Falsely reuse" means to affix astamp that was previously affixed to a package of cigarettes, to anotherpackage of cigarettes.

"Intentionally" for purposes of thischapter shall have the same meaning as in section 702-206.

"Knowingly" for purposes of thischapter shall have the same meaning as in section 702-206.

"License" means a license grantedunder this chapter, that authorizes the holder to engage in the business of awholesaler or dealer of cigarettes or tobacco products in the State.  Forpurposes of any action brought pursuant to section 231-35, the term"license" shall include a retail tobacco permit required under thischapter.

"Licensee" means the holder of alicense as a wholesaler or dealer granted under this chapter.

"Little cigar" means any roll forsmoking made wholly or in part of tobacco if such product is wrapped in anysubstance containing tobacco, with a ring gauge of less than thirty (less than.467 inches in diameter), of any length.

"Permittee" means the holder of aretail tobacco permit in accordance with this chapter.

"Persons" means one or more people, acompany, corporation, a partnership, or an association.

"Possession" means knowingly havingdirect physical control at a given time or knowingly having the power and theintention, at a given time, to exercise dominion or control, either directly orthrough another entity.

"Prosecuting attorney" means theprosecuting attorney or the deputy prosecuting attorneys of each of therespective counties.

"Recklessly" for purposes of thischapter shall have the same meaning as in section 702-206.

"Retailer" means an entity thatengages in the practice of selling cigarettes or tobacco products to consumersand includes the owner of a cigarette or tobacco product vending machine.

"Retail price" means the ordinary,customary, or usual price paid by the consumer for the articles taxed.

"Retail sale" or "tobaccoretailing" means the practice of selling cigarettes or tobacco products toconsumers and includes the sale of cigarettes or tobacco through a vendingmachine.

"Retail tobacco permit" means apermit granted under this chapter that authorizes an entity to engage in thebusiness of selling cigarettes and tobacco products to consumers.

"Sale" includes every act of sellingand includes any sale or act of selling that originates from any order that isplaced or submitted by means of a telephonic or other method of voicetransmission, the mail, or any other delivery service, or the Internet or otheronline service.

"Sale" or "sold" includesany delivery of cigarettes or tobacco products, whether cash is actually paidtherefor or not.

"Sell" means to:

(1)  Solicit and receive an order for;

(2)  Have, keep, offer, or expose for sale;

(3)  Deliver for value or deliver in any other waythan purely gratuitously;

(4)  Peddle;

(5)  Keep with intent to sell; and

(6)  Traffic in.

"Ship" or "causes to beshipped" means to send by any means of transportation, including by vessel,vehicle, or aircraft.

"Stamp" means a stamp printed,manufactured, or made by authority of the department, as provided in thischapter, that is issued, sold, or circulated by the department, and by the useof which the tax levied under this chapter is paid.

"Tobacco products" means tobacco inany form other than cigarettes or little cigars, that is prepared or intendedfor consumption or for personal use by humans, including cigars and anysubstitutes thereof other than cigarettes that bear the semblance thereof,snuff, chewing or smokeless tobacco, and smoking or pipe tobacco.

"Tobacco tax" means the tax imposedby this chapter.

"Use" means the exercise of any rightor power incident to ownership or possession, other than the sale, or thekeeping or retention for the purpose of sale.

"Wholesale price", in addition to anyother meaning of the term, means in the case of a tax upon the use of tobaccoproducts, or upon a sale not made at wholesale:

(1)  If made by a person who during the month precedingthe accrual of the tax made substantial sales to retailers of like tobaccoproducts, the average price of the sales, and

(2)  If made by any other person, the average price ofsales to retailers of like tobacco products made by other taxpayers in the samecounty during the month preceding the accrual of the tax.

"Wholesaler" means a person renderinga distribution service who buys and maintains, at the person's place ofbusiness, a stock of cigarettes or tobacco products that the person uses,possesses, or distributes only to retailers, or other wholesalers, or both. [L1939, c 220, §2; RL 1945, §5751; RL 1955, §125-1; am L 1957, c 34, §20; HRS§245-1; am L 1993, c 220, §7; am L 1994, c 104, §1; am L 2000, c 249, §§3,20(2); am L 2001, c 270, §3; am L 2004, c 157, §§3, 4; am L 2005, c 131, §§2,9(2); am L 2009, c 30, §2 and c 58, §2]