HI SB233

Add "moist snuff" definition to Hawaii tax law as finely cut, ground, or powdered tobacco not intended to be smoked and not for nasal use.

Include moist snuff in the definition of "tobacco products" subject to excise taxation.

Impose an excise tax of $1.60 per ounce of moist snuff, assessed proportionately on partial ounces, effective July 1, 2011.

Exclude moist snuff from the 70 percent wholesale price excise tax applied to other tobacco products, applying only the per-ounce tax instead.

Effective date: July 1, 2011.