Hawaii

As of January 1, 2007, wineries shipping to one of Hawaii’s four islands must have an approved Direct Wine Shipper’s Permit issued by the local island commission and be registered with the Hawaii Department of Taxation. Approved wineries may ship up to 6 nine-liter cases of wine to a household each year and are responsible for paying all general excise and gallonage taxes.

There is a separate Direct Wine Shipment Permit application and annual fee for each of Hawaii’s 4 counties:

• The annual fee for a Hawaii County or Maui County permit is $48.
• The annual permit fee for Honolulu County increased from $120 to $180 on April 16, 2018.
• The annual permit fee for Kauai County increased from $48 to $180 on March 1, 2022. Applications for a new permit or renewal of a current permit may be submitted online beginning Nov. 15, 2022. Applicants must provide the fulfillment house or authorized compliance agency contact information on the form (if applicable).

Other Requirements:

• A completed State of Hawaii Basic Business Application must be submitted to the Department of Taxation with a one-time $20 fee in order to receive General Excise Tax (GET) and Liquor Tax licenses.  Electronic filing is mandatory for liquor tax returns due on or after Oct. 1, 2019.
• 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