HB2492 Summary

• Classifies e-liquid as a tobacco product under Hawaii law, making it subject to existing cigarette and tobacco tax provisions and regulations.

• Imposes an excise tax on e-liquid by including it within the definition of "tobacco products" subject to taxation under Chapter 245.

• Requires retailers selling e-liquid to obtain a retail tobacco permit; increases retail permit fee from $20 to $50 annually.

• Increases wholesale/dealer license fee for tobacco products from $2.50 to $250.

• Makes unlawful the shipment of tobacco products (including e-liquid) to any person or entity in Hawaii that is not a licensed retailer; violators guilty of misdemeanor.