DAVID Y. IGE

LINDA CHU TAKAYAMADOUGLAS S. CHINDAMIEN A. ELEFANTEDIRECTOR OF TAXATIONGOVERNOR

DEPUTY DIRECTOR

LT. GOVERNORSTATE OF HAWAII

DEPARTMENT OF TAXATIONP.O. BOX 259
HONOLULU, HAWAII 96809

PHONE NO: (808) 587-1577
FAX NO: (808) 587-1584

June 7, 2018

DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2018-09
RE:Maui County Fuel Tax Rate, Effective July 1, 2018
Revised Hawaii County Fuel Tax Rate, Effective July 1, 2018

Maui County Resolution No. 18-84 recited the County of Maui fuel tax rates, effective July 1, 2018.
The fuel tax rates for Maui County remain unchanged.
Hawaii County Resolution No. 212-17, Draft 2 (HCR 212-17, D2) increased the County of Hawaii fueltax rates, effective July 1, 2018 as follows:
Hawaii County$0.190 per gallon$0.190 per gallon

Gasoline & Diesel Oil
Naphtha not used in a power-generating
facility
Biodiesel
Ethanol
MethanolLiquefied Petroleum Gas (LPG)
Compressed Natural Gas (CNG)
Liquefied Natural Gas (LNG)$0.000 per gallon$0.028 per gallon$0.021 per gallon$0.063 per gallon$0.094 per gallon$0.094 per gallonHawaii County alternative fuel tax rates changed due to the increase in the county diesel rate. The Hawaii
County fuel tax increases apply to fuel sold or used by distributors on or after July 1, 2018 (including stock thatwas purchased by distributors before July 1, 2018, but sold or used by distributors on or after July 1, 2018). See
the attached "Schedule of Fuel Tax Rates (Effective July 1, 2018)" for all counties.
HCR 212-17, D2 also provides for increases in the fuel tax rates for diesel, gasoline, and liquid fuel soldor used by a distributor effective July 1, 2019. The Department of Taxation will release an announcement in June2019 for the increases.
The applicable fuel tax forms are being revised and will be available shortly at the district offices of theDepartment of Taxation. Forms and other tax information may be downloaded from the Department's website attax.hawaii.gov.

/s/
LINDA CHU TAKAYAMA
Director of Taxation
HRS Section Explained: HRS Sections 243-1 and 243-4(a)Schedule of Fuel Tax Rates(Effective July 1, 2018)(Fuel tax rates in cents per gallon)
TYPE OF FUELSTATE TAXCOUNTY TAXTOTAL TAXAll Counties

1.001.0

NAPHTHA (Power Generating Facility)
City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

2.02.02.0
2.00000

2.0
2.0
2.0
2.0

DIESEL OIL (ON HIGHWAY)
City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

16.0
16.0
16.0
16.0

16.5
23.0
119.0
17.0

32.5
39.0
35.0
33.0

GASOLINE & ALL OTHER LIQUID FUEL
City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

16.016.0
16.0
16.0

16.5
23.0
119.017.0

32.5
39.0
35.0
33.0

BIODIESEL (ON HIGHWAY)
City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

4.0
4.0
4.0
4.0

8.3
000

12.3
4.0
4.0
4.0

COMPRESSED NATURAL GASCity & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

4.0
4.0
4.0
4.0

8.2
11.4
1
9.4
8.4

12.2
15.4
13.4
12.4

City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

2.4
2.4
2.4
2.4

2.4
11.5
12.8
2.5

4.8
13.9
5.2
4.9

LIQUEFIED NATURAL GASCity & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

4.0
4.0
4.0
4.0

8.2
11.4
1
9.4
8.4

12.2
15.4
13.4
12.4

AVIATION FUELETHANOL

Attachment to Department of Taxation Announcement No. 2018-09

Attachment Page 1(Revised June 6, 2018)

TYPE OF FUELSTATE TAXCOUNTY TAXTOTAL TAX

LIQUEFIED PETROLEUM GASCity & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

5.2
5.2
5.2
5.2

5.4
11.5
1
6.3
5.6

10.6
16.7
11.5
10.8

1.9
1.9
1.9
1.9

1.8
11.5
12.11.9

3.7
13.4
4.0
3.8

METHANOLCity & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

1

Effective July 1, 2018 pursuant to Hawaii County Resolution 212-17, Draft 2
State CNG rate calculation = State diesel rate X [(128,621/130,000) X 0.25]
County CNG rate = County diesel rate X [(128,621/130,000) X 0.50]

Schedule of Environmental Response,
Energy, and Food Security Tax(Effective July 1, 2015)(Tax rates in dollars)

TYPE OF FUELSTATE TAXCOUNTY TAXTOTAL TAXPETROLEUM PRODUCTS
per barrel*
City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

1.05
1.05
1.05
1.05

0000

1.05
1.05
1.05
1.05

0.19
0.19
0.19
0.19

00000.19
0.19
0.19
0.19

FOSSIL FUEL**
per 1 million BTU

City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai* Does not include aviation fuel pursuant to 49 USC §47133(a) and §47133(c)** Fossil fuel does not include petroleum products taxed by the barrel

Attachment to Department of Taxation Announcement No. 2018-09

Attachment Page 2(Revised June 6, 2018)