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HRS §244D-11

Liquor tax is added to other taxes

This section says the liquor tax from this chapter is extra, on top of any other taxes on selling liquor or related activities. It does not replace other taxes. It just makes clear that both taxes can apply.

businesses

The statute, as written — Tax in addition to other taxes

The tax imposed by this chapter shall be in addition to any other tax imposed upon the business of selling liquor or upon any of the transactions, acts, or activities taxed by this chapter. [L Sp 1984 1st, c 1, pt of §2]
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.