Wine Institute
Wine Institute
  • Home
  • About
    • The Collaboration
    • Wine Institute Membership
    • Contact
  • DTC Shipping
    • DTC Shipping Map
    • Off-Site Direct Shipping Summary
    • Tax Lookup Tool
  • Wholesale
  • Resources
    • Compliance Alerts
    • Shipping Laws FAQs
    • State Shipping Background
    • State Control Directory
    • State Legislatures
    • State Excise Tax Rates on Wine
    • Volume Converter
    • FedEx Membership Benefits
    • Free the Grapes
    • Glossary

STATE SHIPPING LAWS: Hawaii

Open Permit

Last Updated: November 21, 2024

Print Friendly, PDF & EmailPrint

Permit

DTC Permit
  • Required: Yes
  • Fee: $48 – $180 per county
  • Expiration:Dec. 31st of each year

Sales Tax

General Excise Use Tax (GET)
  • Required: Yes
  • State: 4.00%
  • Local: Yes
  • Tax on Shipping: Yes

Excise Tax

  • Required: Yes
  • Still Wine: $1.38/gal
  • Sparkling Wine: $2.12/gal

Volume Limit

Limits per Winery
  • Calendar year:6 cases per household address

Reporting

  • Required: Yes
  • Sales Tax: Filing frequency based on annual tax liability
  • Wine Tax: Monthly by the 20th
  • Direct Shipment: Annually by Jan 31st
  • Record Retention: At least 5 years

Product Requirements

Product Registration
  • Required: No

Additional Information

As of January 1, 2007, wineries shipping to one of Hawaii’s four islands must have an approved Direct Wine Shipper’s Permit issued by the local island commission and be registered with the Hawaii Department of Taxation. Approved wineries may ship up to 6 nine-liter cases of wine to a household each year and are responsible for paying all general excise and gallonage taxes.

There is a separate Direct Wine Shipment Permit application and annual fee for each of Hawaii’s 4 counties:

  • The annual fee for a Hawaii County or Maui County permit is $48.
  • The annual permit fee for Honolulu County increased from $120 to $180 on April 16, 2018.
  • The annual permit fee for Kauai County increased from $48 to $180 on March 1, 2022. Applications for a new permit or renewal of a current permit may be submitted online beginning Nov. 15, 2022. Applicants must provide the fulfillment house or authorized compliance agency contact information on the form (if applicable).

Additional Requirements:

  • A completed State of Hawaii Basic Business Application must be submitted to the Department of Taxation with a one-time $20 fee in order to receive General Excise Tax (GET) and Liquor Tax licenses.  Electronic filing is mandatory for liquor tax returns due on or after Oct. 1, 2019.
  • Ship wine directly to the person only in containers that are conspicuously labeled with the words: Contains alcohol: signature of person age 21 years or older required for delivery

Hawaii Amends Due Date for Gallonage Tax

June 28, 2010

Effective July 1, 2010, the filing and payment due date for the Hawaii Gallonage Tax will change from the last day of the month to the 20th day of the month. Wineries shipping to consumers in Hawaii are required to file a “Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar … Read More ⟶

View All Hawaii Alerts View All Compliance Alerts

Licensing Forms

  • Maui DTC Application Checklist
  • Direct Wine Shipper Permit Application - County of Maui
  • Maui - Sample Third-Party Authorization Letter
  • Direct Wine Shipper Permit Application - City and County of Honolulu
  • Online Direct Wine Shipper Permit Application - County of Kauai
  • Direct Wine Shipper Permit Application (1 Year) - County of Hawaii
  • Direct Wine Shipper Permit Application (2 Years) - County of Hawaii
  • State of Hawaii Basic Business Application (BB-1) - paper
  • State of Hawaii Basic Business Application (BB-1) -efile
  • General Excise Tax (GET) FAQ

Reporting Forms

  • Hawaii Tax Online - efile portal
  • Combined Monthly Return of Liquor Tax and Report of Wine Gallons (M-18) - File Online
  • General Excise Use Tax Returns
  • Report of Wine Shipments to the County of Hawai’i, State of Hawai’i
  • Maui - Report of Wine Shipments Instructions

Statutes & Advisories

  • §281-33.6, Direct shipment of wine by wineries
  • Department of Taxation Announcement No. 2019-02
  • Tax Facts 37-1 General Excise Tax (GET)
  • Zip Codes by Island

CONTACT INFORMATION

Honolulu Liquor Commission
Pacific Park Plaza
711 Kapiolani Blvd., Suite 600
Honolulu, HI 96813
Phone: (808) 768-7300
Fax: (808) 768-7311
County of Hawaii
Department of Liquor Control
Hilo Lagoon Center
101 Aupuni Street, Suite 230
Hilo, HI 96720
Phone (808) 961-8218
Fax: (808) 961-8684
County of Kauai
Department of Liquor Control
4444 Rice Street, Suite 120
Lihue, HI 96766
Phone: (808) 241-4966
Fax: (808) 241-6585
County of Maui
Department of Liquor Control
110 ‘Ala‘ihi Street, Room 212
Kahului, HI 96732
Phone: (808) 243-7753
Email: DLCMauiDSW@mauicounty.gov
State of Hawaii Department of Taxation
PO Box 259
Honolulu, HI 96809-0259
Phone: (808) 587-4242
Fax: (808) 587-1488
Wine Institute Logo
The information contained on this site is a result of a partnership between Wine Institute and Avalara.
Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
Wine Institute prohibits discrimination in its programs on the basis of race, color, national origin, sex, religion, age, disability and marital or familial status. Persons with disabilities who require alternative means of communication of program information (Braille, large print, audiotape, etc.) should contact communications@wineinstitute.org
Privacy Policy   © 2025 Wine Institute
Wine Institute
Top
x