Alcohol Fuels Exemption

June 08, 2004

Summary

Alcohol fuels are exempt from the 4% state excise tax on retail sales. Alcohol fuels are defined as "neat biomass-derived alcohol liquid fuel or a petroleum-derived fuel and alcohol liquid fuel mixture consisting of at least ten volume per cent denatured biomass-derived alcohol commercially usable as a fuel to power aircraft, seacraft, spacecraft, automobiles, or other motorized vehicles."

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Hawaii
Incentive Type: Sales Tax Incentive
Web Site:
Administrator: Hawaii Department of Taxation
Start Date: Tax year 2002
Eligible Renewable/Other Technologies:
Incentive Amount: 100% exemption from sales tax

Authorities

Name: H.R.S. § 237-27.1
Date Enacted: 6/30/02
Effective Date: Tax year 2002
Expiration Date: 12/31/06

Contact

Name: Tax Information Specialist
Organization: Hawaii Department of Taxation
Address: P.O. Box 259
Honolulu HI 96809
Phone: (808) 587-4242

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.