Bill Text: HI HCR151 | 2022 | Regular Session | Introduced

---

Bill Title: Requesting The Department Of Taxation To Conduct A Study To Determine The Potential New Revenue For The State Resulting From A Tax On Electronic Smoking Devices.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2022-03-14 - Referred to HHH, FIN, referral sheet 27 [HCR151 Detail]

Download: Hawaii-2022-HCR151-Introduced.html

---

HOUSE OF REPRESENTATIVES	H.C.R. NO.	151
THIRTY-FIRST LEGISLATURE, 2022
STATE OF HAWAII

HOUSE CONCURRENT

RESOLUTION

 

 

requesting the department of taxation to conduct a study to determine the potential NEW REVENUE FOR THE STATE resulting from a tax on electronic smoking devices.

 

 

 

     WHEREAS, in recent years, self-reported cigarette smoking has declined among youth and adults, while e-cigarette use has increased; and

 

     WHEREAS, between November 2016 and August 2019, total e-cigarette sales in the United States increased nearly three hundred percent; and

 

     WHEREAS, because flavored e-cigarettes can be imported into the State, any state laws or regulations banning flavored e-cigarettes must be contingent on the passing of federal legislation; and

 

     WHEREAS, there appears to be a disparity between the tax treatment of cigarettes, cigars, and other tobacco products versus e-cigarettes and other forms of electronic smoking devices, resulting in an economic incentive to purchase e-cigarettes and other forms of electronic smoking devices; and

 

     WHEREAS, taxes on tobacco products have historically been used to raise revenues for the State; now, therefore,

 

     BE IT RESOLVED by the House of Representatives of the Thirty-first Legislature of the State of Hawaii, Regular Session of 2022, the Senate concurring, that the Department of Taxation is requested to conduct a study to determine the potential new revenue for the State resulting from a tax on electronic smoking devices; and

 

     BE IT FURTHER RESOLVED that the Department of Taxation is requested to submit a report of its findings and recommendations, including any proposed legislation, to the Legislature no later than twenty days prior to the convening of the Regular Session of 2023; and

 

     BE IT FURTHER RESOLVED that a certified copy of this Concurrent Resolution be transmitted to the Director of Taxation.

 

 

 

	OFFERED BY:	_____________________________

Report Title: 

DOTAX; Electronic Smoking Devices; Taxation; Study