HI HB1423

Includes electronic smoking devices and e-liquid within the definition of "tobacco products" under Hawaii tax law.

Imposes a 10 percent excise tax on the wholesale price of electronic smoking devices, effective January 1, 2024.

Allocates revenues from the electronic smoking device tax to the trauma system special fund, community health centers special fund, emergency medical services special fund, and tobacco enforcement special fund.

Authorizes the tobacco enforcement special fund to be used for monitoring and enforcing prohibitions on sales of electronic smoking devices to persons under age 21, in response to Hawaii having the highest rate of e-cigarette use among middle school students nationally.