HI SB1179

Establishes a tax on distributors selling sugar-sweetened beverages in Hawaii at rates per gallon for bottled beverages and beverages produced from syrup or powder (specific rates left blank in bill text).

Defines sugar-sweetened beverages as non-alcoholic drinks with added caloric sweeteners, with exemptions for diet beverages, 100% fruit/vegetable juice, milk, coffee, tea, infant formula, and plain water.

Creates administrative framework requiring monthly tax returns and payment to the Department of Taxation, with provisions for examination, assessment, appeals, and penalties consistent with Hawaii's income and sales tax laws.

Establishes a Children's Health Promotion Special Fund to receive all sugar-sweetened beverage tax revenue for childhood obesity prevention programs, community initiatives, medical interventions, and school nutrition and physical activity promotion.

Exempts beverages sold to federal and tribal governments, products sold for out-of-state consumption, and sales between distributors when clearly marked for resale.