HI SB1230

Clarifies the definition of "large cigars" and "little cigars" for general excise tax purposes by using weight-based classifications instead of ring gauge measurements.

Limits the general excise tax on wholesale prices to large cigars only, removing tax application from little cigars.

Aligns Hawaii's cigar tax definitions with those used by other states and the federal government for consistency in tax treatment.

Addresses the problem of cigar misclassification that resulted in unintended tax revenue loss to the State.

Makes technical, nonsubstantive changes for clarity and accuracy in the tax code.