HI HB630

Adds three new definitions to Hawaii tax law: "e-liquid" (liquid designed for use in electronic smoking devices), "electronic smoking device" (products that deliver nicotine or other substances through vapor inhalation), and "smoke/smoking" (includes use of electronic smoking devices).

Expands the definition of "tobacco products" to include e-liquid and electronic smoking devices, subjecting them to excise taxes starting October 1, 2021.

Imposes a 20% excise tax on the wholesale price of electronic smoking devices and a 10 cents per milliliter tax on e-liquid, effective October 1, 2021.

Allocates revenues from electronic smoking device and e-liquid taxes to the trauma system special fund, community health centers special fund, and emergency medical services special fund (specific dollar amounts left blank in bill text).

Exempts prescription drugs, medical cannabis, and medical devices used to aerosolize prescription drugs or cannabis from the e-liquid and electronic smoking device tax definitions.