Hawaii
Open with a permitDue dates trackedLast checked September 29, 2026
Open to California wineries that hold a Hawaii general excise tax license and a Direct Wine Shipper Permit from each county they ship into.
Hawaii has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- A Direct Wine Shipper Permit from each county you ship into: Honolulu $180, Kauai $180, Maui $48, Hawaii County $48 a year, all ending December 31.
- Volume limit
- Six 9-liter cases per household per year.
- Bond
- None.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Liquor tax return, monthly by the 20th even with no tax due (e-file) | M-18 | Department of Taxation | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| General excise tax return, by the 20th after each period | G-45 (G-75 if multi-island) | Department of Taxation | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| GET annual return and reconciliation (April 20) | G-49 | Department of Taxation | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Annual shipment report to Honolulu (January 31; recipients, bottles, sizes) | Honolulu Liquor Commission | Not covered by Pinrates. You file it directly. | |
| Annual shipment report to Maui (January 31; purchaser and receiver details) | County of Maui, Department of Liquor Control | Not covered by Pinrates. You file it directly. | |
| Annual shipment report to Hawaii County and Kauai (January 31) | Haw. Rev. Stat. § 281-33.6 (no county form found) | Not covered by Pinrates. You file it directly. |
When it's due
| Liquor tax, Form M-18 | Every month, by the 20th |
| GET, Form G-45 (monthly filers) | Every month, by the 20th |
| GET, Form G-45 (quarterly filers) | Jan, Apr, Jul, Oct, by the 20th |
| GET, Form G-45 (semiannual filers) | Jan 20, Jul 20 |
| GET annual reconciliation, G-49 | Apr 20 |
| Shipment report to each county | Jan 31 |
| Maui application for next year | Opens Nov 1 |
| County permits expire | Dec 31 |
A year with permits in all four counties. You file GET on only one of the three G-45 schedules, the one your liability sets.
Tax rates
General excise tax of 4.5% with the county surcharge, plus liquor tax of $1.38 a gallon for still wine and $2.12 for sparkling.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None.
- Carrier
- Any carrier, provided it gets the signature of a person 21 or older.
Changes since September 29, 2026
None recorded. The Hawaii chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Hawaii's direct-shipping rules after that date is posted here.
Ship to Hawaii?
Of the returns and reports above, Pinrates keeps 3 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the Hawaii chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| hi-02 | $180 fee prorated $15 a month | Honolulu Liquor Commission, Form LIQ-LIC-113, Application for Direct Wine Shipper Permit, with instructions (Rev. 1/29/2021) | Honolulu Liquor Commission |
| hi-03 | Direct wine shipper permit $180 as of March 1, 2022 | County of Kauai Department of Liquor Control, "Forms and Applications" | County of Kauai Department of Liquor Control |
| hi-08 | Wine rates | Hawaii Department of Taxation, Form M-18 instructions (Rev. 2025) | Hawaii Department of Taxation |
| hi-09 | Apply online at hitax.hawaii.gov, about five business days, or by mail, three to four weeks | Hawaii Department of Taxation, Form BB-1 instructions packet (Rev. 2025) | Hawaii Department of Taxation |
| hi-11 | Filing periods | Hawaii Department of Taxation, Forms G-45 and G-49 instructions (Rev. 2025) | Hawaii Department of Taxation |
| hi-16 | $48 fee by check or money order | County of Maui Department of Liquor Control, Direct Shipment of Wine by Wineries Permit Application Checklist, Form DLC-019CL (rev. 10/24) | County of Maui Department of Liquor Control |
| hi-23 | Kauai County permit, $180 a year prorated, online | Direct Wine Shipper Permit (eHawaii) | County of Kauai Department of Liquor Control |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| hi-05 | $48 one-year or $96 two-year permit plus service fee | County of Hawaii Department of Liquor Control, eHawaii liquor permit portal help | County of Kauai Department of Liquor Control |
| hi-10 | Direct wine shipper permit $180 for a calendar-year permit | County of Kauai Department of Liquor Control, eHawaii liquor permit portal help | County of Kauai Department of Liquor Control |
| hi-13 | Direct wine shipper application requirements | County of Hawaii Department of Liquor Control, eHawaii liquor permit portal | County of Kauai Department of Liquor Control |
| hi-24 | Register, file and pay the M-18, G-45 and G-49 online | Hawaii Tax Online | Hawaii Department of Taxation |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| hi-06 | Direct shipment of wine by wineries | Haw. Rev. Stat. § 281-33.6 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| hi-21 | Proposed liquor tax restructuring by alcohol content | Hawaii HB1991 HD2 (2026 session) | |
| hi-25 | GET records kept in English and preserved for three years | Haw. Rev. Stat. § 237-41 |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| hi-01 | Direct wine shipper permit | Rules of the Liquor Commission, City and County of Honolulu, § 3-82-33.6 (rev. February 16, 2025, posted as current in September 2026) | |
| hi-04 | $48 per calendar year | Rules of the Liquor Control Commission, County of Maui, ch. 08-101, §§ 08-101-45 (permit conditions; annual report contents) and 08-101-50(c)(8) | |
| hi-14 | Effective February 17, 2022 | County of Kauai Liquor Control Commission Rules, Rule 2.12, Direct Shipment of Wine by Wineries | |
| hi-18 | Current Rules of the Liquor Commission, revised February 2025 | Honolulu Liquor Commission, "Liquor Laws & Rules" |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| hi-07 | 0.5% in all four counties | Hawaii Department of Taxation, "County Surcharge on General Excise and Use Tax" | Hawaii Department of Taxation |
| hi-12 | Form DLC-019 | County of Maui Department of Liquor Control, "Direct Shipments of Wine" | County of Maui Department of Liquor Control |
| hi-15 | Direct wine shipper permits applied for and paid online at honliquor.com | Honolulu Liquor Commission, "Permits" | Honolulu Liquor Commission |
| hi-17 | Effective date left blank | Honolulu Liquor Commission, replacement rules as adopted May 21, 2026, § 3-82.1-33.601 | Honolulu Liquor Commission |
| hi-19 | 4% general rate | Hawaii Department of Taxation, "General Excise Tax (GET) Information" | Hawaii Department of Taxation |
| hi-20 | Economic nexus | Hawaii Department of Taxation, Tax Announcement 2018-10 (amended) | Hawaii Department of Taxation |
| hi-22 | 2026 session tax law changes | Hawaii Department of Taxation, Tax Announcement 2026-06 | Hawaii Department of Taxation |
| hi-26 | Keep GET records at least three years | Hawaii Department of Taxation, "An Introduction to the General Excise Tax" (rev. May 2025), question 46 | Hawaii Department of Taxation |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Hawaii chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.