Effective for sales or use of liquor beginning July 1, 1998, and thereafter, the liquor tax shall be:RE: Change in Liquor Tax Rates Under Chapter 244D, Hawaii Revised Statutes
| Liquor Categories | Tax Rate Per Wine Gallon |
| (1) Distilled spirits | $5.98 |
| (2) Sparkling wine | $2.12 |
| (3) Still Wine | $1.38 |
| (4) Cooler beverages | $0.85 |
| (5) Beer, other than draft beer | $0.93 |
| (6) Draft beer | $0.54 |
The Department of Taxation will be preparing a new Form M-18 (Rev. 1998)
providing for these liquor tax rates. The new tax rates are effective beginning
July 1, 1998, and the tax due must be reported on the new Form M-18 (Rev.
1998) beginning August 1998 because the liquor tax returns are filed on
or before the last day of each month, showing all sales of liquor by gallonage
and dollar volume in each liquor category during the preceding calendar
month.
/s/
RAY K. KAMIKAWA
Director of Taxation