09-29-2017, 05:53 AM
Reviewing the Hawaii Liquor Tax Laws, draft beer already has the lowest tax of any spirit:
"On July 1, 1998, and thereafter, 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;
and at a proportionate rate for any other quantity so sold or used."
It appears the taxes are already adjusted for the percentage of alcohol per drink (not volume of the drink itself) with the exception of draft beer. Favoritism toward draft beer!
Disclaimer -- didn't actually do the math.
"On July 1, 1998, and thereafter, 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;
and at a proportionate rate for any other quantity so sold or used."
It appears the taxes are already adjusted for the percentage of alcohol per drink (not volume of the drink itself) with the exception of draft beer. Favoritism toward draft beer!
Disclaimer -- didn't actually do the math.