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

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 ⟶

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Licensing Forms

Reporting Forms

Statutes & Advisories

CONTACT INFORMATION

Honolulu Liquor Commission
Pacific Park Plaza
711 Kapiolani Blvd., Suite 600
Honolulu, HI 96813-5249
Phone: (808)768-7300
Fax: (808) 768-7311
County of Hawaii
Department of Liquor Control
101 Aupuni Street Unit 230
Hilo, HI 96720-4261
Phone (808) 961-8218
Fax: (808) 961-8684
County of Kauai
Department of Liquor Control
4444 Rice Street Suite 120
Lihue, HI 96766-1340
Phone: (808) 241-4966
County of Maui
Department of Liquor Control
2145 Kaohu Street Suite 105
Wailuku, HI 96793-2257
Fax: (808) 241-6585
State of Hawaii Department of Taxation
PO Box 259
Honolulu, HI 96809-0259
Phone: (808) 587-4242
Fax: (808) 587-1488