HB 1925 Summary

• Adds three new definitions to Hawaii tax law: "e-liquid" (liquid designed for use in electronic smoking devices), "electronic smoking device" (product simulating smoking through vapor/aerosol delivery), and "smoke/smoking" (including use of electronic smoking devices).

• Expands the definition of "tobacco products" to include e-liquid and electronic smoking devices, subjecting them to excise taxation.

• Imposes a 20% excise tax on the wholesale price of electronic smoking devices effective October 1, 2022.

• Imposes a 10 cents per milliliter excise tax on e-liquid effective October 1, 2022.

• Allocates revenues from the new electronic smoking device and e-liquid taxes to the trauma system special fund, community health centers special fund, and emergency medical services special fund.