Category Archives: Liquor (HRS 244D)

SB 1006; SD-2

SUBJECT:  LIQUOR, Broaden Cooler Beverage Definition, Harmonize Tax Rate on Beer

BILL NUMBER:  SB 1006; SD-2

INTRODUCED BY:  Senate Committee on Ways & Means

EXECUTIVE SUMMARY:  Includes distilled beverages containing spirits and added blending materials that contain less than twelve per cent of alcohol by volume in the cooler beverage definition. Deletes definition of draft beer. Applies the tax rate on draft beer to all beer.  The bill appears reasonable to align the tax system to current industry practices.

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HB 887, HD-1

SUBJECT:  LIQUOR, Broaden Cooler Beverage Definition, Harmonize Tax Rate on Beer

BILL NUMBER:  HB 887, HD-1

INTRODUCED BY:  House Committee on Economic Development & Business

EXECUTIVE SUMMARY:  Includes distilled beverages containing spirits and added blending materials that contain less than twelve per cent of alcohol by volume in the cooler beverage definition. Deletes definition of draft beer. Applies the tax rate on draft beer to all beer.  The bill appears reasonable to align the tax system to current industry practices.

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SB 1006; SD-1

SUBJECT:  LIQUOR, Broaden Cooler Beverage Definition, Harmonize Tax Rate on Beer

BILL NUMBER:  SB 1006; SD-1

INTRODUCED BY:  Senate Committee on Commerce, Consumer Protection, and Health

EXECUTIVE SUMMARY:  Includes distilled beverages containing spirits and added blending materials that contain less than twelve per cent of alcohol by volume in the cooler beverage definition. Deletes definition of draft beer. Applies the tax rate on draft beer to all beer.  The bill appears reasonable to align the tax system to current industry practices.

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SB 1006; HB 887 (Identical)

SUBJECT:  LIQUOR, Broaden Cooler Beverage Definition, Harmonize Tax Rate on Beer

BILL NUMBER:  SB 1006; HB 887 (Identical)

INTRODUCED BY:  SB by WAKAI; HB by YAMASHITA, DECOITE, HASHEM, HASHIMOTO, ICHIYAMA, C. LEE, MCKELVEY, SAN BUENAVENTURA, WILDBERGER, WOODSON, Takumi

EXECUTIVE SUMMARY:  Includes distilled beverages containing spirits and added blending materials that contain less than twelve per cent of alcohol by volume in the cooler beverage definition. Deletes definition of draft beer. Applies the tax rate on draft beer to all beer.  The bill appears reasonable to align the tax system to current industry practices.

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HB 1048; SB 1274 (Identical)

SUBJECT:  FUEL, LIQUOR, TOBACCO, Allows DOTAX to Set User Fees by Rule

BILL NUMBER:  HB 1048; SB 1274 (Identical)

INTRODUCED BY:  HB by SAIKI (Introduced by request of another party); SB by KOUCHI (Introduced by request of another party)

EXECUTIVE SUMMARY:  Allows the Department of Taxation to set reasonable fees for registration, permits, or licenses by administrative rulemaking.

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HB 2412; SB 2712 (Identical)

SUBJECT:  LIQUOR, Broaden Cooler Beverage Definition, Harmonize Tax Rate on Beer

BILL NUMBER:  HB 2412; SB 2712 (Identical)

INTRODUCED BY:  HB by YAMASHITA, CULLEN, FUKUMOTO, HASHEM, ICHIYAMA, JOHANSON, KONG, C. LEE, LUKE, MCKELVEY, MIZUNO, MORIKAWA, NISHIMOTO, SAIKI, SAY, TAKAYAMA, TAKUMI, TOKIOKA, YAMANE, Ito, San Buenaventura; SB by WAKAI, Baker, Dela Cruz, K. Kahele, Nishihara, Riviere

EXECUTIVE SUMMARY:  Includes distilled beverages containing spirits and added blending materials that contain less than twelve per cent of alcohol by volume in the cooler beverage definition. Deletes definition of draft beer. Applies the tax rate on draft beer to all beer.  The bill appears reasonable to align the tax system to current industry practices.

Continue reading HB 2412; SB 2712 (Identical)

HB 1527, HD-1

SUBJECT:  INCOME, GENERAL EXCISE, PUBLIC SERVICE COMPANY, FRANCHISE, LIQUOR, Periodic Review of Exemptions and Credits

BILL NUMBER:  HB 1527, HD-1

INTRODUCED BY:  House Committee on Finance

EXECUTIVE SUMMARY:  This bill would require the Department of Taxation to periodically review exemptions and credits now provided under various tax chapters.  This type of review, however, should already be within the purview of the Tax Review Commission that is provided for in our constitution and is supposed to be appointed this year (given that it wasn’t appointed last year when it was supposed to happen).

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HB 1527

SUBJECT:  INCOME, GENERAL EXCISE, PUBLIC SERVICE COMPANY, FRANCHISE, LIQUOR, Periodic Review of Exemptions and Credits

BILL NUMBER:  HB 1527

INTRODUCED BY:  LOWEN, BROWER, ICHIYAMA, ING, JORDAN, KEOHOKALOLE, KOBAYASHI, C. LEE, LOPRESTI, LUKE, MORIKAWA, NAKASHIMA, NISHIMOTO, OHNO, ONISHI, SAIKI, YAMANE, YAMASHITA, Johanson, McKelvey

EXECUTIVE SUMMARY:  This bill would require the Department of Taxation to periodically review exemptions and credits now provided under various tax chapters.  This type of review, however, should already be within the purview of the Tax Review Commission that is provided for in our constitution and is supposed to be appointed this year (given that it wasn’t appointed last year when it was supposed to happen).

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