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FUEL TAX (Chapter 243 and county ordinances) – Fuel taxes are imposed on distributors at the rates per gallon shown below:

 

Gaso- Highway Non-Highway Avia-
line Diesel LPG Diesel LPG tion
 STATE Government 16.0¢ 16.0¢ 5.2¢ 1.0¢ 1.0¢ 1.0¢
 County Governments
 (additional tax)
    HONOLULU 16.5¢ 16.5¢ 5.4¢
    MAUI 23.0¢ 23.0¢ 11.5¢
    HAWAII 8.8¢ 8.8¢ 2.9¢
    KAUAI 17.0¢ 17.0¢ 5.6¢
Metha- Bio-
Ethanol nol diesel Naphtha CNG LNG
 STATE Government 2.4¢ 1.9¢ 4.0¢ 2.0¢ 4.0¢ 4.0¢
 County Governments
 (additional tax)
    HONOLULU 2.4¢ 1.8¢ 8.3¢ 8.2¢ 8.2¢
    MAUI 11.5¢ 11.5¢ 11.4¢ 11.4¢
    HAWAII 1.3¢ 1.0¢ 4.4¢ 4.4¢
    KAUAI 2.5¢ 1.9¢ 8.4¢ 8.4¢

Note: LPG = liquid petroleum gas; CNG = compressed natural gas; LNG = liquefied natural gas.  Tax on ethanol, methanol, and biodiesel for highway use; tax rates for alternate fuels are specified in statute as a proportion of the tax rate for diesel oil in HRS 243-4(b): ethanol 0.145; methanol 0.11; biodiesel 0.25 (see HRS 243-4(c) or Act 96, SLH 2004 for details)

State and county governments provide refunds on gasoline for off-highway use.

Distribution: Aviation fuel tax to state airport fund; small boat fuel tax (fuel tax on gasoline used by small boats) to boating special fund; other state fuel tax revenues to state highway fund; county fuel tax revenues to respective county highway funds.

SOURCE: Department of Taxation Announcement 2016-05; compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes, as amended through the 2016 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.


Last Revised: August 19, 2016