Bill > SB641

This bill defines a new category of alcoholic beverage called "low alcohol by volume spirits beverage" as any alcoholic beverage containing no more than 5% alcohol by volume, which includes distilled spirits mixed with other ingredients. The bill amends Hawaii's alcohol tax law to impose a tax of $0.85 per wine gallon on this new category of beverage, starting July 1, 2025. This tax rate is added to the existing tax structure for different types of alcoholic beverages, which includes varying rates for distilled spirits, sparkling wine, still wine, cooler beverages, beer, and draft beer. The bill provides clarity on the taxation of a specific type of low-alcohol beverage and ensures that these new products are subject to a consistent tax rate. The act is set to take effect on July 1, 2050, though the tax rate changes would begin on July 1, 2025.

Budget and Finance, Business and Industry

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=641&year=2025