HRS §235-18

Deposit beverage container deposit exemption

Read the official text at capitol.hawaii.gov ↗

This section says the state's general tax chapter does not apply to money you collect as a deposit for beverage containers under the bottle deposit law. It is a narrow exemption for that specific deposit amount.

businesses

The statute, as written — Deposit beverage container deposit exemption

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

This chapter shall not apply to amounts received as a deposit beverage container deposit collected under part VIII of chapter 342G.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.