Cigarette and Tobacco, and Liquor Tax

Cigarette and Tobacco Taxes

Cigarette and Tobacco Tax Forms
Form No. Current Year Forms Prior Year Forms
BB-1 Packet State of Hawaii Basic Business Application, Instructions and Payment Vouchers (Rev. 2017 – Fillable) Contains BB-1 (Rev. 2017), VP-1 (Rev. 2017), and VP-2 (Rev. 2017).          
BB-1 Packet State of Hawaii Basic Business Application, Instructions and Payment Vouchers (Rev. 2017 – Hand writable) Contains BB-1 (Rev. 2017), VP-1 (Rev. 2017), and VP-2 (Rev. 2017).          
M-19 Cigarette and Tobacco Products Monthly Tax Return (Rev. 2011)          
M-19 Ins Instructions for Preparing Form M-19 (Rev. 2013)          
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. 2014)          
M-110 Ins Instructions for Form M-110 (2014)          
N-848  new  Power of Attorney (Rev. 2017)
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.
         
N-848 Ins  new  Instructions for Form N-848 (Rev. 12/2017)          
VP-1  new  Tax Payment Voucher (Rev. 2017 – Fillable)

         
VP-1  new  Tax Payment Voucher (Rev. 2017 – Hand writable)          
VP-1TP Miscellaneous Fee Payment Voucher (Rev. 2011 – Hand writable)          
VP-2  new  Miscellaneous Fee Payment Voucher (Rev. 2017)          

Liquor Taxes

Liquor Tax Forms
Form No. Current Year Forms Prior Year Forms
BB-1 Packet State of Hawaii Basic Business Application, Instructions and Payment Vouchers (Rev. 2017 – Fillable) Contains BB-1 (Rev. 2017), VP-1 (Rev. 2017), and VP-2 (Rev. 2017).          
BB-1 Packet State of Hawaii Basic Business Application, Instructions and Payment Vouchers (Rev. 2017 – Hand writable) Contains BB-1 (Rev. 2017), VP-1 (Rev. 2017), and VP-2 (Rev. 2017).          
G-61 Export Exemption Certificate (Rev. 2016)          
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  new  Power of Attorney (Rev. 2017)
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.
         
N-848 Ins  new  Instructions for Form N-848 (Rev. 12/2017)          
VP-1  new  Tax Payment Voucher (Rev. 2017 – Fillable)

         
VP-1  new  Tax Payment Voucher (Rev. 2017 – Hand writable)          
VP-2  new  Miscellaneous Fee Payment Voucher (Rev. 2017)          

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