Hawaii Revised Statutes 244D-4 – Tax; limitations
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On July 1, 1998, and thereafter, the tax rate shall be:
Terms Used In Hawaii Revised Statutes 244D-4
- Alcohol: means ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, from whatever source or by whatever process produced. See Hawaii Revised Statutes 244D-1
- Beer: means any alcoholic beverage obtained by the fermentation or any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof in water, and includes ale, porter, brown, stout, lager beer, small beer, and strong beer but does not include sake, known as Japanese rice wine, or cooler beverage. See Hawaii Revised Statutes 244D-1
- Distilled spirits: means an alcoholic beverage obtained by the distillation of fermented agricultural products, and includes alcohol for beverage use, spirits of wine, whiskey, rum, brandy, and gin, including all dilutions and mixtures thereof, but does not include beer, draft beer, cooler beverage, or wine. See Hawaii Revised Statutes 244D-1
- Draft beer: means beer in an individual container of seven gallons or more. See Hawaii Revised Statutes 244D-1
- Permittee: means the holder of a permit provided for in § 244D-2. See Hawaii Revised Statutes 244D-1
- Person: means an individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, or other fiduciary, or other entity. See Hawaii Revised Statutes 244D-1
- Sale: means any transfer of title or possession, or both, exchange or barter, in any manner or by any means whatsoever, for a consideration. See Hawaii Revised Statutes 244D-1
- Sparkling wine: means champagne and any other effervescent wine charged with more than 0. See Hawaii Revised Statutes 244D-1
- Still wine: means any nonsparkling wine and shall include those wines containing not more than 0. See Hawaii Revised Statutes 244D-1
- Use: means any use, whether such use is of such nature as to cause the property to be appreciably consumed or not, or the keeping of such property for such use or for sale, and shall include the exercise of any right or power over tangible personal property incident to the ownership of that property. See Hawaii Revised Statutes 244D-1
- Wine: means the product obtained from normal alcoholic fermentation of the juice of sound ripe grapes or other agricultural products containing natural or added sugar or any such alcoholic beverage to which is added grape brandy, fruit brandy, or spirits of wine, which is distilled from the particular agricultural product or products of which the wine is made and other rectified wine products and by whatever name and which contains not more than twenty-four per cent of alcohol by volume, and includes vermouth and sake, known as Japanese rice wine, but does not include cooler beverage. See Hawaii Revised Statutes 244D-1
- wine gallon: means that liquid measure containing one hundred twenty-eight fluid ounces (3. See Hawaii Revised Statutes 244D-1
and at a proportionate rate for any other quantity so sold or used.