HI SB3041

Establishes definitions for "barrel" (containing not more than 31 gallons) and "small brewery or brewpub" (producing not more than 60,000 barrels of beer per taxable year).

Creates a reduced but unspecified gallonage tax rate on draft beer and beer other than draft beer produced by small breweries or brewpubs, effective January 1, 2015.

Maintains existing tax rates for other liquor categories: $5.98 per wine gallon on distilled spirits, $2.12 on sparkling wine, $1.38 on still wine, and 85 cents on cooler beverages.

Applies reduced tax rates only to beer products from qualifying small breweries and brewpubs to support Hawaii's growing craft beverage industry.