HRS § 244D-4 — Tax; limitations


§244D-4 Tax; limitations. (a) Every
person who sells or uses any liquor in the State not taxable under this
chapter, in respect of the transaction by which the person or the person's
vendor acquired the liquor, shall pay a gallonage tax that is hereby imposed at
the following rates for the various liquor categories defined in section
244D-1:
On July 1, 1998, and thereafter, the tax rate
shall be:
(1) $5.98 per wine gallon on distilled spirits;
(2) $2.12 per wine gallon on sparkling wine;
(3) $1.38 per wine gallon on still wine;
(4) $0.85 per wine gallon on cooler beverages;
(5) $0.93 per wine gallon on beer other than draft
beer; and
(6) $0.54 per wine gallon on draft beer;
and at a proportionate rate for any other quantity
so sold or used.
(b) The tax levied pursuant to subsection (a)
shall be paid only once upon the same liquor; provided further that the tax
shall not apply to:
(1) Liquor held for sale by a permittee but not yet
sold;
(2) Liquor sold by one permittee to another
permittee;
(3) Liquor which under the Constitution and laws of
the United States cannot be legally subjected to the tax imposed by this
chapter so long as and to the extent to which the State is without power to
impose the tax;
(4) Liquor sold for sacramental purposes or the use
of liquor for sacramental purposes, or any liquor imported pursuant to section
281-33;
(5) Alcohol sold pursuant to section 281-37 to a
person holding a purchase permit or prescription therefor, or any sale or use
of alcohol, so purchased, for other than beverage purposes.