June 28, 1995

DEPARTMENT OF TAXATION ANNOUNCEMENT

RE:  Increase in the Liquor Tax Rates
Effective for sales or use of liquor after June 30, 1995, Act 89, Session Laws of Hawaii 1994, increases the liquor tax rates each fiscal year from July 1, 1995, to July 1, 1998, for the 6 liquor categories. For the period beginning July 1, 1995, to June 30, 1996, the tax rates shall be:
 
Liquor Categories
Tax Rate Per
Wine Gallon
(1)  Distilled spirits
$5.81
(2)  Sparkling wine
$2.03
(3)  Still Wine
$1.32
(4)  Cooler beverages
$0.82
(5)  Beer, other than draft beer
$0.90
(6)  Draft beer
$0.51
 
        
The Department of Taxation will be revising Form M-18 to incorporate the imposition of the new liquor tax rates. Form M-18 (Rev. 1995) must be used to report the sale or use of liquor after June 30, 1995. Form M-18 (Rev. 12/88) should be used only to report the sale or use of liquor before July 1, 1995.
 
/s/
RAY K. KAMIKAWA
Director of Taxation