HOUSE OF REPRESENTATIVES	H.B. NO.	647
THIRTY-SECOND LEGISLATURE, 2023		H.D. 1
STATE OF HAWAII		S.D. 1

A BILL FOR AN ACT

RELATING TO ALCOHOL.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Section 244D-1, Hawaii Revised Statutes, is amended as follows:

1. By adding a new definition to be appropriately inserted and to read as follows:

""Low alcohol by volume spirits beverage" means any alcoholic beverage containing no more than five per cent alcohol by volume and includes distilled spirits mixed with other ingredients, including both nonalcohol and alcohol components."

2. By amending the definition of "beer" to read:

""Beer" means any alcoholic beverage containing no less than 0.5 per cent alcohol by volume 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] wholly or in part, or any substitute therefor, including grain of any kind, bran, glucose, sugar, molasses, or other fermentable sugar source. "Beer" includes ale, porter, brown, stout, lager beer, small beer, and strong beer [but]. "Beer" does not include sake, known as Japanese rice wine, [or] cooler beverage[.], or a product of distillation, by whatever name known, that contains distilled spirits, alcoholic spirits, or spirits."

SECTION 2. Section 244D-4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

"(a) Every person who sells or uses any liquor in the State not taxable under this chapter, in respect of the transaction by which the person or the person's vendor acquired the liquor, shall pay a gallonage tax that is hereby imposed at the following rates for the various liquor categories defined in section 244D-1:

On [July 1, 1998,] July 1, 2023, 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; [and]

(6) $0.54 per wine gallon on draft beer; and

(7) $1.98 per wine gallon on low alcohol by volume spirits beverages;

and at a proportionate rate for any other quantity so sold or used."

SECTION 3. Section 281-1, Hawaii Revised Statutes, is amended by amending the definition of "beer" to read as follows:

""Beer" means any alcoholic beverage containing no less than 0.5 per cent alcohol by volume obtained by the [alcoholic] fermentation of any infusion or decoction of [barley or other grain,] malt, [and hops in water.] wholly or in part, or any substitute therefor, including grain of any kind, bran, glucose, sugar, molasses, or other fermentable sugar source. "Beer" includes ale, porter, brown, stout, lager beer, small beer, and strong beer. "Beer" does not include sake, known as Japanese rice wine, cooler beverage, or a product of distillation, by whatever name known, that contains distilled spirits, alcoholic spirits, or spirits."

SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 5. This Act shall take effect on June 30, 3000.

Report Title:

Alcohol; Beer; Low Alcohol by Volume Spirits Beverage; Liquor Tax; Liquor Law; Definition

Description:

Establishes a definition of "low alcohol by volume spirits beverage". Establishes a tax on low alcohol by volume sprits beverages at a rate of $1.98 per wine gallon. Expands the definition of "beer" under the State's liquor tax and liquor regulatory laws, to specify that the term includes an alcohol by volume of no less than 0.5 per cent, but excludes certain other forms of distillation. Effective 6/30/3000. (SD1)

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.