Cigarette and Tobacco, and Liquor Tax

July, 2017 Forms Reproduction Policy (PDF) 2 pages, 74 KB

Cigarette and Tobacco Taxes

Cigarette and Tobacco Tax Forms
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
BB-1 Packet State of Hawaii Basic Business Application, Instructions and Payment Vouchers
Contains BB-1 (Rev. 2018), VP-1 (Rev. 2018), and VP-2 (Rev. 2018).
  link to Hawaii Tax Online Rev. 2018 Rev. 2018  
M-19 Cigarette and Tobacco Products Monthly Tax Return Rev. 2013   Rev. 2011    
M-100A Application to Purchase Cigarette Tax Stamps     Rev. 2013    
M-103 Transfer of Cigarette Tax Stamps     Rev. 2013    
M-104 Export Exemption Certificate for Cigarette and Tobacco Taxes     Rev. 2013    
M-105 Schedule of Imported Foreign Cigarettes to Which Hawaii Cigarette Tax Stamps Have Been Affixed     Rev. 2013    
M-106 Request for Refund of Unused Cigarette Tax Stamps     Rev. 2013    
M-110 Cigarette Tax Return Rev. 2018   Rev. 2014    
N-848 Power of Attorney
Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a “verified practitioner.” Any person who is not required to register as a “verified practitioner” must use their full social security number on Form N-848 or register for a “tax matter representative” identification number. The Department will not accept prior versions of Form N-848 after June 30, 2017. Please see Tax Announcement 2017-03 for more details.
Rev. 12/2017   Rev. 2017    
VP-1 Tax Payment Voucher   link to Hawaii Tax Online Rev. 2018 Rev. 2018  
VP-1TP Miscellaneous Fee Payment Voucher     Rev. 2018    
VP-2 Miscellaneous Taxes Payment Voucher   link to Hawaii Tax Online Rev. 2018    

Liquor Taxes

Liquor Tax Forms
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
BB-1 Packet State of Hawaii Basic Business Application, Instructions and Payment Vouchers
Contains BB-1 (Rev. 2018), VP-1 (Rev. 2018), and VP-2 (Rev. 2018).
  link to Hawaii Tax Online Rev. 2018 Rev. 2018  
G-61 Export Exemption Certificate     Rev. 2018    
M-18 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses (Rev. 2015)          
N-848 Power of Attorney
Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a “verified practitioner.” Any person who is not required to register as a “verified practitioner” must use their full social security number on Form N-848 or register for a “tax matter representative” identification number. The Department will not accept prior versions of Form N-848 after June 30, 2017. Please see Tax Announcement 2017-03 for more details.
Rev. 12/2017   Rev. 2017    
VP-1 Tax Payment Voucher   link to Hawaii Tax Online Rev. 2018 Rev. 2018  
VP-2 Miscellaneous Taxes Payment Voucher   link to Hawaii Tax Online Rev. 2018    

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