Form M-104 - Export Exemption Certificate For Cigarette And Tobacco Taxes Page 2
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1
2FORM M-104
INSTRUCTIONS
(Rev. 2008)
GENERAL INFORMATION
PURPOSE OF THIS
WHERE TO FILE THE
CERTIFICATE
CERTIFICATE
Section 245-32, Hawaii Revised
Statutes (HRS), provides for a cigarette
Form M-104, Export Exemption Cer-
The certificate must be attached to the
and tobacco tax refund or credit to a li-
tificate for Cigarette and Tobacco Taxes,
cigarette tax and tobacco tax licensee’s
censee who has paid a cigarette or to-
must be completed in order for the ciga-
Form M-19, Cigarette and Tobacco
bacco tax on the distribution of cigarettes
rette tax and tobacco tax licensee to
Products Monthly Tax Return, when
or tobacco products that are shipped to a
claim a (1) cigarette tax refund, or (2) to-
claiming a refund of cigarette taxes paid
point outside the State for subsequent
bacco tax exemption on the distribution
with cigarette tax stamps. The certificate
sale or use outside the State.
of cigarettes or tobacco products that are
does not need to be attached to Form
shipped to a point outside the State for
M-19 when claiming a tobacco tax ex-
ADDITIONAL INFORMATION
subsequent sale or use outside the
emption. Instead, the certificate must be
Export and Foreign Cigarettes
State. Form M-104 must also be com-
retained at the cigarette tax and tobacco
Prohibited
pleted for sales made under section
tax licensee’s place of business.
212-8, HRS, to any common carrier for
WHERE TO GET INFORMATION
It is unlawful for an entity to possess,
consumption out-of-state by the crew or
keep, store, retain, transport, sell, or of-
passengers on such carrier, and for
Oahu District Office
fer to sell, distribute, acquire, hold, own,
sales by wholesalers from U.S. licensed
830 Punchbowl Street
import, or cause to be imported into the
bonded warehouses to foreign fishing
P. O. Box 259
State any of the cigarettes described in
vessels and to common carriers for
Honolulu, HI 96809-0259
section 245-51, HRS.
out-of-state consumption by the crew or
Tel. No.: (808) 587-4242
Stamping or Sale of Cigarettes
passengers. This form must be a part of
Toll Free: 1-800-222-3229
Not Listed in the Directory
each order or contract of sale between
Maui District Office
Prohibited
the cigarette tax and tobacco tax li-
54 S. High St., #208
censee; and purchaser, consumer, or
Beginning December 1, 2003, un-
Wailuku, HI 96793-2198
user who are signatories to the certifi-
less the cigarette package is exempted
Toll Free: 1-800-222-3229
cate. In the event Form M-104 is imprac-
under section 245-3(b), HRS, it is unlaw-
ticable to complete, an alternative form
Hawaii District Office
ful (a) to affix a cigarette tax stamp to any
or document may be used provided the
75 Aupuni St., #101
cigarette package whose tobacco prod-
information requested in Parts I, II, and III
Hilo, HI 96720-4245
uct manufacturer or brand family is not
of Form M-104 are maintained.
Toll Free: 1-800-222-3229
listed in the directory established under
SPECIFIC INSTRUCTIONS
chapter 486P, HRS, or (b) to import, sell,
Kauai District Office
offer, keep, store, acquire, transport, dis-
3060 Eiwa St., #105
Part I
tribute, receive, or possess for sale or
Lihue, HI 96766-1889
distribution cigarettes of a tobacco prod-
Enter information regarding the cigarette
Toll Free: 1-800-222-3229
uct manufacturer or brand family not in-
tax and tobacco tax licensee.
cluded in the directory. Any violation will
Part II
be guilty of a class C felony.
Enter information regarding the pur-
To determine whether the cigarette
chaser, consumer, or user.
manufacturer or brand family is listed in
such directory, please visit the Tobacco
Part III
Enforcement Unit, Department of the At-
Enter information regarding the ciga-
torney General’s website at:
rettes or tobacco products involved in
this transaction.
The Tobacco Enforcement Unit also
SIGNING OF THE CERTIFICATE
may be contacted as follows:
The certificate shall be dated, executed,
Correspondence:
and signed by both the cigarette tax and
TOBACCO ENFORCEMENT UNIT
tobacco tax licensee; and the purchaser,
Department of the Attorney General
consumer, or user.
425 Queen Street
Honolulu, Hawaii 96813
Telephone: (808) 586-1203
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