HI HB535

Establishes a three-year surcharge on liquor tax effective July 1, 2025, through June 30, 2028, with the specific surcharge amount to be determined.

Surcharge applies per 1.5 ounces of distilled spirits, 5 ounces of wine (sparkling or still), and 12 ounces of cooler beverages or beer (draft or non-draft).

Revenue from the surcharge is deposited into the state general fund.

Repeals automatically on June 30, 2028, returning liquor tax provisions to their prior form.

Legislative findings note Hawaii experiences approximately 384 alcohol-attributable deaths annually, with excessive alcohol use costing the state an estimated $937.4 million (2010 study).