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, 2010Effective 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 ⟶
CONTACT INFORMATION
Honolulu Liquor Commission
Pacific Park Plaza
711 Kapiolani Blvd., Suite 600
Honolulu, HI 96813
Phone: (808) 768-7300
Fax: (808) 768-7311
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
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
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
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
PO Box 259
Honolulu, HI 96809-0259
Phone: (808) 587-4242
Fax: (808) 587-1488
