HI SB2945

Eliminates requirement for liquor license applicants and transferees to present a tax clearance certificate from the Internal Revenue Service (IRS) or proof of an installment payment plan with the IRS.

Retains requirement to present a tax clearance certificate from the Hawaii Department of Taxation showing no delinquent state taxes, penalties, or interest, or proof of a compliant installment plan agreement with the state.

Maintains existing liquor liability insurance requirements of $1,000,000 for specified license classes (2, 4, 5, 6, 11, 12, 13, 14, 15, 17, and 18).

Allows license issuance during valid tax assessment challenges when applicants cannot obtain signed certificates from federal or state tax agencies, valid for the period necessary to resolve the challenge.

Effective date: July 1, 2018.