§245-39 Penalty exemptions; presumptions. (a) Sections 245-37 and 245-38 shall not apply to cigarettes that are exempt from taxes as provided by section 245-3(b).
(b) No cigarette tax stamp shall be required to be paid upon cigarettes that are sold for personal use at sales outlets operated under the regulations of the armed services of the United States; provided that it shall be unlawful for any person, including members of the armed services of the United States, to purchase such tax-exempt cigarettes for purposes of resale. Any person who intentionally, knowingly, or recklessly resells, or offers for resale, tax-exempt cigarettes purchased at sales outlets operated under the regulations of the armed services of the United States shall be guilty of a violation of this chapter, and punishable as provided in section 245-37 or 245-38. For purposes of this subsection, "person" means one or more people, a company, corporation, a partnership, or any combination of individuals.
(c) Unless otherwise exempt from taxes by this chapter, it shall be presumed that all cigarettes are subject to the tax imposed by this chapter, unless the contrary is established, and the burden of proof that they are not taxable shall be upon the person having possession of them. [L 2000, c 249, pt of §1, §20(2); am L 2001, c 270, §9; am L 2002, c 94, §3]
Structure Hawaii Revised Statutes
245. Cigarette Tax and Tobacco Tax Law
245-2.5 Retail tobacco permit.
245-6 Payment of taxes; penalties.
245-7 Determination of taxes; additional assessments, credits, and refunds.
245-11 Chapter 235 and chapter 237 applicable.
245-12 Investigations; contempts; fees.
245-13 Administration by director; rules and regulations.
245-15 Disposition of revenues.
245-16 Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes.
245-21 Payment of tax through use of stamps; exemptions.
245-22 Affixation; required prior to distribution; method and manner.
245-23 Department to furnish stamps; designs, specifications, and denominations.
245-24 Sales through financial institutions.
245-25 Purchase of stamps; when; by licensee or designee.
245-26 Price; payment; deferred payment purchases.
245-27 Maximum amount of deferred-payment purchases; bond.
245-28 Time for payment of deferred-payment purchases; manner of payment.
245-29 Suspension or reduction of privilege to purchase on deferred-payment basis.
245-30 Penalty for failure to make timely payment.
245-33 Unused stamps; cancellation of stamps.
245-34 Approval of department required for transfer of stamps.
245-35 Unlicensed possession or use of stamps.
245-37 Sale or purchase of packages of cigarettes without stamps; fines and penalties.
245-38 Vending unstamped cigarettes.
245-39 Penalty exemptions; presumptions.
245-40 Forfeitures; disposition.
245-41 Enforcement; injunction; disposition of fines.
245-41.5 Cigarette tax stamp administrative special fund.
245-51 Export and foreign cigarettes prohibited.
245-52 Alteration of packaging prohibited.
245-53 Criminal penalties for illegal sale of export or foreign cigarettes.
245-54 Confiscation and seizure of illegal export or foreign cigarettes.
245-56 Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited.
245-57 Documentation of foreign cigarettes.
245-59 Unfair trade practices.