HI SB404

Requires all retailers selling electronic smoking devices or e-liquid to obtain a retail tobacco permit, and requires wholesalers and dealers to obtain licenses.

Increases the annual wholesaler/dealer license fee from $2.50 to $250 and the retail tobacco permit fee from $20 to $50.

Imposes an excise tax on electronic smoking devices and e-liquid sold by wholesalers or dealers effective January 1, 2018, at the same rate as other tobacco products (specific percentage rate not filled in the bill text).

Expands existing tobacco tax and regulatory provisions in Hawaii Revised Statutes Chapter 245 to include electronic smoking devices and e-liquid alongside traditional cigarettes and tobacco products.

Effective date: July 1, 2070 (note: this appears to be a typographical error, as the effective date is far in the future).