§244D-4  Tax; limitations.  (a)  Everyperson who sells or uses any liquor in the State not taxable under thischapter, in respect of the transaction by which the person or the person'svendor acquired the liquor, shall pay a gallonage tax which is hereby imposedat the following rates for the various liquor categories defined in section244D-1:

For the period July 1, 1997, to June 30, 1998,the tax rate shall be:

(1)  $5.92 per wine gallon on distilled spirits;

(2)  $2.09 per wine gallon on sparkling wine;

(3)  $1.36 per wine gallon on still wine;

(4)  $0.84 per wine gallon on cooler beverages;

(5)  $0.92 per wine gallon on beer other than draftbeer;

(6)  $0.53 per wine gallon on draft beer;

On July 1, 1998, and thereafter, the tax rateshall be:

(1)  $5.98 per wine gallon on distilled spirits;

(2)  $2.12 per wine gallon on sparkling wine;

(3)  $1.38 per wine gallon on still wine;

(4)  $0.85 per wine gallon on cooler beverages;

(5)  $0.93 per wine gallon on beer other than draftbeer;

(6)  $0.54 per wine gallon on draft beer;

and at a proportionate rate for any other quantityso sold or used.

(b)  The tax levied pursuant to subsection (a)shall be paid only once upon the same liquor; provided further that the taxshall not apply to:

(1)  Liquor held for sale by a permittee but not yetsold;

(2)  Liquor sold by one permittee to anotherpermittee;

(3)  Liquor which under the Constitution and laws ofthe United States cannot be legally subjected to the tax imposed by thischapter so long as and to the extent to which the State is without power toimpose the tax;

(4)  Liquor sold for sacramental purposes or the useof liquor for sacramental purposes, or any liquor imported pursuant to section281-33;

(5)  Alcohol sold pursuant to section 281-37 to aperson holding a purchase permit or prescription therefor, or any sale or useof alcohol, so purchased, for other than beverage purposes. [L Sp 1984 1st, c1, pt of §2; gen ch 1985; am L 1986, c 344, §4; am L 1988, c 335, §1; am L1989, c 149, §1; am L 1994, c 89, §1; am L 1997, c 20, §3]

 

Case Notes

 

Prior law.

  Exemption for okolehao and pineapple wine held violative ofcommerce clause of U.S. Constitution.  468 U.S. 263.