HI HB1329

Includes e-liquid and electronic smoking devices within the definition of "tobacco products" under Hawaii's cigarette tax and tobacco tax law, subjecting them to existing excise taxes on tobacco products.

Requires retailers of e-liquid to obtain a retail tobacco permit and specifies whether each place of business sells e-liquid on the permit application and documentation.

Requires wholesalers and dealers of e-liquid to obtain a license from the Department of Taxation, applying all other requirements of Chapter 245, Hawaii Revised Statutes.

Repeals Chapter 28, Part XII, Hawaii Revised Statutes, eliminating various prior statutory provisions relating to electronic smoking devices.

Takes effect July 1, 2021.