HI
Hawaii DTC compliance
Registration, tax, and operational requirements for shipping wine direct-to-consumer in Hawaii. Every rule traces to a primary source.
DTC wine shipping is permitted in Hawaii today.
Statute
“LIQ-LIC-113 Direct Wine Shipper Permit Application”
Compliance reference
Permit required
Cross-source verifiedYes
Permit expiration anchor
Single sourceCalendar year end
Volume limit basis
PreliminaryPer consumer per year
Reporting frequency
Cross-source verifiedMonthly
Common carrier delivery allowed
Single sourceYes
Sales tax collected by
Single sourceShipper
Excise tax collected by
PreliminaryShipper
Permit term
Single source1 year
Reporting frequency threshold (gallons)
Single source0
Permit fee
Single source$48
Permit expiration date
Preliminary12-31
Statute citation (NCSL)
Withheld, older than the rules it backs
This HI reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.
Volume limit
Single source6
Volume limit unit
Preliminary9-liter cases
Direct shipping allowed
PreliminaryYes
Age verification required
Single sourceYes
Sales-tax rate
Base state sales-tax rate
Preliminary0%
The tax engine does not serve a calculation for this state — the rate shown here has not cleared primary-source adjudication, so we don't stand behind it as the amount due.
Rate facts
- Bond amount (maximum)
- —
- Bond amount (minimum)
- —
- Bond basis formula
- —
- Bond required
- —
- Excise rate by alcohol class
- ABV bands withheld pending source verification
- Excise rate basis
- Per gallon
- Excise rate per unit
- $1.38
- Federal basic permit required
- —
- Franchise tax required
- No
- Litter tax required
- No
- Monthly zero-sales report required
- —
- Economic nexus threshold
- —
- Permit application form
- LIQ-LIC-113
- Permit application URL
- https://www.honolulu.gov/liq/forms-documents/
- Product registration required
- No
- Maximum local sales-tax add-on
- 0.5%
- State sales-tax rate
- 0%
- Single local use-tax rate option
- No
Primary sources
3- tax.hawaii.gov · HICitation sourceSource authority: Agency guidance
- tax.hawaii.gov · HICitation sourceSource authority: Agency guidance2 citations from this source
- honolulu.gov · HICitation sourceSource authority: Agency guidance