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Taxes in Hawaii
Personal Income
Corporate Income
Estate & Transfer
General Excise
Transient
  Accommodations

Use
Public Service Company
Public Utility Franchise
Financial Institutions
Fuel
Environmental
  Response

Liquor
Tobacco
Real Property
Conveyance
Vehicle Weight
Rental/Tour Vehicle
Insurance Premiums

Per Capita Tax Collections

Summary of Taxes Imposed in Hawaii

LIQUOR TAX (Chapter 244D) - Rates per gallon, as follows:
  - distilled spirits, $5.98;
  - sparkling wines, $2.12;
  - still wines, $1.38;
  - cooler beverages, $0.85;
  - beer, $0.93;
  - draft beer, $0.54.

Distribution: State general fund.

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes (1968), as amended, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.

Last Revised: July 1, 1998

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