Cigarette and Tobacco, and Liquor Tax

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. 2023), VP-1 (Rev. 2022), and VP-2 (Rev. 2023).
  link to Hawaii Tax Online Rev. 2023 Rev. 2023  
L-82 Refund Change Request for Tax Year ______     2023    
M-19 Cigarette and Tobacco Products Monthly Tax Return Rev. 2023 link to Hawaii Tax Online Rev. 2023    
M-100A Application to Purchase Cigarette Tax Stamps     Rev. 2022    
M-100B Authorization to Order and Receive Cigarette Tax Stamps     Rev. 2019    
M-103 Transfer of Cigarette Tax Stamps     Rev. 2022    
M-104 Export Exemption Certificate for Cigarette and Tobacco Taxes     Rev. 2019    
M-105 Schedule of Imported Foreign Cigarettes to Which Hawaii Cigarette Tax Stamps Have Been Affixed     Rev. 2022    
M-106 Request for Refund of Unused Cigarette Tax Stamps     Rev. 2022    
M-110 Cigarette Tax Return Rev. 2022 link to Hawaii Tax Online Rev. 2023    
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. 2022   Rev. 2022    
VP-1 Tax Payment Voucher   link to Hawaii Tax Online Rev. 2022 Rev. 2022  
VP-2 Miscellaneous Taxes Payment Voucher   link to Hawaii Tax Online Rev. 2023    

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. 2023), VP-1 (Rev. 2022), and VP-2 (Rev. 2023).
  link to Hawaii Tax Online Rev. 2023 Rev. 2023  
L-82 Refund Change Request for Tax Year ______     2023    
G-61 Export Exemption Certificate     Rev. 2019    
M-18 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses   link to Hawaii Tax Online Rev. 2022    
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. 2022   Rev. 2022    
VP-1 Tax Payment Voucher   link to Hawaii Tax Online Rev. 2022 Rev. 2022  
VP-2 Miscellaneous Taxes Payment Voucher   link to Hawaii Tax Online Rev. 2023    

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Page Last Updated: January 9, 2024