HB1046 Summary

• Amends fuel tax permit fees under HRS §243-3(d) to allow the Department of Taxation to establish reasonable fees by administrative rule instead of the fixed $5 fee.

• Modifies liquor tax permit fees under HRS §244D-2(b) and (c) to authorize the department to adopt reasonable fees by rule rather than fixed fees of $2.50 for permits and $0.50 for duplicates.

• Changes cigarette and tobacco tax permit fees under HRS §245-2 and §245-2.5 to allow department rule-setting for reasonable fees instead of fixed $2.50 and $20 amounts, with duplicate permits capped at the initial permit fee.

• Adds authority under HRS §247-6(g) for the department to charge reasonable fees by rule for providing conveyance tax certificate images to requesters, excluding county real property assessment divisions.

• Establishes staggered effective dates: January 1, 2022 for fuel tax; July 1, 2022 for liquor tax; December 1, 2022 for tobacco tax; and upon approval for conveyance tax fees.