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. 2022)			Rev. 9/2023	Rev. 9/2023
L-82	Refund Change Request for Tax Year ______			2021
M-19	Cigarette and Tobacco Products Monthly Tax Return	Rev. 2024		Rev. 2021
M-100A	Application to Purchase Cigarette Tax Stamps			Rev. 2019
M-100B	Authorization to Order and Receive Cigarette Tax Stamps			Rev. 2019
M-103	Transfer of Cigarette Tax Stamps			Rev. 2019
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. 2019
M-106	Request for Refund of Unused Cigarette Tax Stamps			Rev. 2021
M-110	Cigarette and Tobacco Products Tax Return – Imports of Cigarettes and Tobacco Products for Consumption	Rev. 2019		Rev. 2019
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. 2024		Rev. 2022
VP-1	Tax Payment Voucher			Rev. 2021	Rev. 2021
VP-2	Miscellaneous Taxes Payment Voucher			Rev. 2019

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. 9/2023), VP-1 (Rev. 2022), and VP-2 (Rev. 2022).			Rev. 2023	Rev. 2023
L-82	Refund Change Request for Tax Year ______			2021
G-61	Export Exemption Certificate			Rev. 2024
M-18	Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses			Rev. 2021
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. 2024		Rev. 2018
VP-1	Tax Payment Voucher			Rev. 2021	Rev. 2021
VP-2	Miscellaneous Taxes Payment Voucher			Rev. 2019

Attention Users:

Want to look up a form by its number? Please see our Hawaii Tax Forms (Alphabetical Listing).

The Department of Taxation’s forms and instructions, as well as many brochures, newsletters, and reports are provided as pdf files.

To request a form by mail or fax, you may call our Taxpayer Services Form Request Line at 808-587-4242, or toll-free at 1-800-222-3228.

To ensure your privacy, a “Clear Form” button has been placed on all current writable forms. If you are working on a public or a shared computer, after filling out your tax information and printing your form, please click on the “Clear Form” button to clear all tax information from the form.

Hint: If you experience trouble accessing any of the forms on-line, right-click on the link to save the file to your hard drive. Please see our FAQs for assistance, or for more information about pdf files.

Page Last Updated: January 2, 2025