Alcohol Fuels Exemption (Hawaii)

From Open Energy Information

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Hawaii


Name Alcohol Fuels Exemption
Incentive Type Sales Tax Incentive
Applicable Sector General Public/Consumer
Active Incentive No
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption from sales tax




Start Date Tax year 2002
Expiration Date 2006-12-31









Program Administrator Hawaii Department of Taxation


References DSIRE[1]


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."

Authorities (Please contact the if there are any file problems.)

Authority 1: H.R.S. § 237-27.1
Date Effective Tax year 2002
Date Enacted 2002-06-30
Expiration Date 2006-12-31
















Incentive Contact

Contact Name Tax Information Specialist
Department Hawaii Department of Taxation
Division Taxpayer Services Branch
Address P.O. Box 259
Place Honolulu, Hawaii
Zip/Postal Code 96809
Phone (808) 587-4242


Website http://www.state.hi.us/tax/tax.html



  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"