Hawaii DTC compliance

Compliance reference

• sales_tax_collected_by

  Single source

  shipper

• excise_tax_collected_by

  Preliminary

  shipper

• common_carrier_allowed

  Single source

  true

• permit_term_years

  Cross-source verified

  1

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• reporting_frequency_threshold_gallons

  Cross-source verified

  0

• reporting_frequency

  Cross-source verified

  monthly

• permit_required

  Cross-source verified

  true

• permit_expiration_anchor

  Cross-source verified

  calendar_year_end

• permit_fee_usd

  Cross-source verified

  48

• permit_expiration_date

  Preliminary

  12-31

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Hawaii Rev. Stat. §281-33.1 Liquor; requires individual permit for single shipment Maximum Amount for Shipping: Cannot exceed five gallons, (19 liters) Unsolicited gifts limited to 3.2 gallons (12 liters) in total of all kinds of liquor Direct Shipping License or Permit: Hawaii Rev. Stat. §281-33.1 (a) Notwithstanding any other provisions of law, any unlicensed adult person may apply to the liquor commission and be issued, for a nominal fee, except as hereinafter provided, a permit to receive a single shipment of liquor from outside the state, not to exceed five gallons, (19 liters), for use and consumption by the applicant and the applicant's household and not for sale in any form. (b) In the case of a shipment that the applicant shows is an unsolicited gift, the quantities permitted to be received under subsection (a) shall be limited to 3.2 gallons (12 liters) in total of all kinds of liquor. (c) In the case of a shipment in respect of which the applicant shows to the liquor commission that the liquor was prior to the date of the application the personal property of the applicant, formed a part of the applicant's household goods, was used and stored outside the state, and was originally acquired (or made by the applicant) outside the state, the quantity of wine, or other liquor capable of aging and originating from grapes or other fruit, which shall be permitted to be received under subsection (a) may exceed the limit there stated if the commission finds that it is reasonable to do so consistent with the intent of this statute to allow persons taking up residency in the state the free movement of their household goods into this state. (d) In the case of a shipment of wine or beer that is otherwise available in the state, the permit shall not be issued unless the applicant pays a fee equal to the tax that would be imposed by §244D-4 upon the use of liquor having a wholesale price equal to the price paid or to be paid by the applicant for the wine or beer being shipped, and such fee shall be in lieu of the imposition by §244D-4 of any tax upon the use of the wine or beer. (e) Except in the case of applications meeting the requirements of subsection (b), (c), or (d), the permit shall not be issued unless the applicant demonstrates to the satisfaction of the liquor commission that each of the brands to be brought in under the permit is otherwise unavailable in the State. (f) No more than 1 permit may be issued pursuant to subsection (a) in respect of any 1 household in any calendar year, and each applicant shall be required to affirm, under penalty of perjury, that no member of the applicant's household has previously received such a permit in the applicable calendar year. (g) All such applications and shipments shall be in accordance with regulations promulgated by the liquor commission. (h) A common carrier to whom the permit is presented is authorized to make delivery of the described shipment to the person named in the permit. Delivery of such a shipment pursuant to the permit shall not be deemed to constitute a sale in this state. (i) An unlicensed adult shall not be required to obtain a permit under this section to receive shipments of liquor pursuant to §281-33.6. Type of Alcohol and Whether License or Permit Required: Hawaii Rev. Stat. §281-33.6 Wine; requires direct wine shipper permit Maximum Amount for Shipping: Cannot exceed six 9-liter cases of wine per household annually. Direct Shipping License or Permit: Hawaii Rev. Stat. §281-33.6 (a) Any person holding: (1) A general excise tax license from the department of taxation; and (2) Either: (A) A class 1 or class 16 license to manufacture wine under §281-31; or (B) A license to manufacture wine issued by another state, may pay any applicable fees and obtain a direct wine shipper permit from the liquor commission of the county to which the wine will be shipped authorizing the holder to directly ship wine to persons in the county pursuant to this section. (b) The holder of a direct wine shipper permit may sell and annually ship to any person 21 years of age or older in the county that issued the permit, no more than 6 9-liter cases of wine per household for personal use only and not for resale, and shall: (1) 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."; (2) Require that the carrier of the shipment obtain the signature of any person 21 years of age or older before delivering the shipment; (3) Report no later than Jan. 31 of each year to the liquor commission in each county where a direct wine shipper permit is held, the total amount of wine shipped to persons in the county during the preceding calendar year; (4) Pay all applicable general excise and gallonage taxes. For gallonage tax purposes, all wine sold under a direct wine shipper permit shall be deemed to be wine sold in the state; and (5) Be subject to audit by the liquor commission of each county in which a permit is held. (c) The holder of a license to manufacture wine issued by another state may annually renew a direct wine shipper permit by providing the liquor commission that issued the permit with a copy of the license and paying all required fees. The holder of a class 1 or class 16 license to manufacture wine under §281-31 may renew a direct wine shipper permit concurrently with the class 1 license by complying with all applicable laws and paying all required fees. (d) The sale and shipment of wine directly to a person in this state by a person that does not possess a valid direct wine shipper permit is prohibited. Knowingly violating this law is a misdemeanor. (e) The liquor [commission] in each county may adopt rules and regulations necessary to carry out the intent and purpose of this section.

• volume_limit_value

  Cross-source verified

  6

• volume_limit_unit

  Preliminary

  cases_9l

• direct_ship_allowed

  Preliminary

  true

• age_verification_required

  Cross-source verified

  true

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.