RES 156 Draft 01 2010-2012 - Laserfiche WebLink

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THE TWENTY- LEGISLATURE, 2011 STATE OF HAWAII EXHIBIT A A BILL FOR AN ACT .B. NO. RELATING TO GALLONAGE TAX ON LIQUOR BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII: SECTION 1. Section 244D -4, Hawaii Revised Statutes, is amended to read as follows: " §244D -4 Tax; limitations. (a) Every person who sells or uses any liquor in the State not taxable under this chapter, in respect of the transaction by which the person or the person's vendor acquired the liquor, shall pay a gallonage tax which is hereby imposed at the following rates for the various liquor categories defined in section 244D -1: For the period July 1, 1997, to June 30, 1998, the tax rate shall be: (1) $5.92 per wine gallon on distilled spirits; (2) $2.09 per wine gallon on sparkling wine; (3) $1.36 per wine gallon on still wine; (4) $0.84 per wine gallon on cooler beverages; (5) $0.92 per wine gallon on beer other than draft beer; (6) $0.53 per wine gallon on draft beer; [On] For the period July 1, 1998, [and thereafter,] to June 30, 2013, the tax rate shall be: (1) $5.98 per wine gallon on distilled spirits; (2) $2.12 per wine gallon on sparkling wine; (3) $1.38 per wine gallon on still wine; (4) $0.85 per wine gallon on cooler beverages; (5) $0.93 per wine gallon on beer other than draft beer; (6) $0.54 per wine gallon on draft beer;