Haw. Code R. § 18-245-2-1 - License; renewal of license; notification of change
(a) It shall be unlawful for any person to
engage in the business of a wholesaler or dealer in cigarettes or tobacco
products upon which a tax is required to be paid under chapter 245, HRS, in the
State without first having received a license issued by the department of
taxation; provided that this rule shall not be construed to supersede any other
law relating to licensing of persons in the same business.
(b) The license shall be issued by the
department upon application, in such form and manner as shall be required by
the department, including the payment of a fee as allowed by law, and shall be
renewable annually on July 1 for the twelve months ending the succeeding June
30.
(c) The annual renewal fee and
completed renewal application shall be submitted on or before the department's
prescribed deadline. Unless renewed, all wholesaler or dealer licenses expire
at the time provided by law.
(d) In
the event of any change in the information provided in the application for a
license or documentation provided in the application process, each licensed
wholesaler or dealer shall notify the department, in writing, within ten days
of the change. Notice to licensed wholesalers or dealers, as required by law,
shall be deemed met if notice is sent to the address on file with the
department.
(e) Any person or
entity that operates as a wholesaler or dealer, and also sells cigarettes or
other tobacco products to consumers at retail, shall obtain a separate retail
tobacco permit.
Notes
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