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STATE SHIPPING LAWS: Hawaii

Open Permit

Last Updated: October 1, 2019

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Permit

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

Sales Tax

  • 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
  • 6 cases per calendar year per household address

Reporting

  • Required: Yes
  • Sales Tax: Filing frequency based on annual tax liability
  • Excise 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 application and application fee for each of Hawaii’s 4 counties. The permit fee for Hawaii, Kauai, and Maui is $48. The annual permit fee for Honolulu County increased from $120 to $180 on April 16, 2018.

  •  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.
  • Direct Shipment Reports must include the birthdate of the purchaser and the person receiving the wine.
  • 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

State-by-State COVID-19 Guidance for ABC Licensees

April 15, 2020

To assist with winery sales and business operations, Wine Institute’s State Relations Team has compiled a listing of guidance for State ABC licensees in response to the COVID-19 outbreak. The new resource page is updated continuously as new information is released and changes impacting the sale and regulation of wine are implemented. Many of the … Read More ⟶

View All Hawaii Alerts View All Compliance Alerts

Licensing Forms

  • Direct Wine Shipper Permit Application - City and County of Honolulu
  • Direct Wine Shipper Permit Application - County of Maui
  • 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)
  • Information about General Excise Tax (similar to sales tax)

Reporting Forms

  • Hawaii Tax Online - efile liquor tax return
  • General Instructions for Filing the General Excise Use Tax Returns
  • Report of Wine Shipments to State of Hawaii, County of Hawaii

Statutes & Advisories

  • HI Direct Shipping Statute
  • Department of Taxation Announcement No. 2019-02
  • 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
2145 Kaohu Street
Trask Building, Room 105
Wailuku, HI 96793-2257
Phone: (808) 243-7753
Fax: (808) 243-7558
State of Hawaii Department of Taxation
PO Box 259
Honolulu, HI 96809-0259
Phone: (808) 587-4242
Fax: (808) 587-1488
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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.
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