NEIL ABERCROMBIE

FREDERICK D. PABLO

GOVERNORDIRECTOR OF TAXATIONSHAN TSUTSUIJOSHUA WISCH

LT. GOVERNOR

DEPUTY DIRECTOR

STATE OF HAWAII

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

PHONE NO: (808) 587-1530
FAX NO: (808) 587-1584

July 16, 2013

DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2013-05
RE: Revised Kauai County Fuel Tax Rate, Effective July 1, 2013
Kauai County Resolution No. 2013-47 Draft 3 increases the county of Kauai fuel taxrates.
Effective July 1, 2013, the county of Kauai fuel tax rate for diesel, gasoline, and liquid
fuel sold or used by a distributor is increased from thirteen (13) cents per gallon to fifteen (15)cents per gallon. Effective July 1, 2013, the county of Kauai fuel tax rate for compressed naturalgas (CNG), ethanol, liquefied natural gas (LNG), liquid petroleum gas (LPG), and methanol soldor used by a distributor are also increased. There is no change in the rate for biodiesel. See theattached "Schedule of Fuel Tax Rates (Effective July 1, 2013)" for all counties. The tax
increases apply to fuel sold or used by distributors on or after July 1, 2013 (including stock thatwas purchased by distributors before July 1, 2013, but sold or used by distributors on or after
July 1, 2013).
Effective July 1, 2014, the county of Kauai fuel tax rate for diesel, gasoline, and liquid
fuel sold or used by a distributor is increased from fifteen (15) cents per gallon to seventeen (17)cents per gallon. Effective July 1, 2014, the county of Kauai fuel tax rates for compressed
natural gas (CNG), ethanol, liquefied natural gas (LNG), liquid petroleum gas (LPG), andmethanol sold or used by a distributor are also increased. There is no change in the rate forbiodiesel. The tax increases apply to fuel sold or used by distributors on or after July 1, 2014
(including stock that was purchased by distributors before July 1, 2014, but sold or used by
distributors on or after July 1, 2014). Subsequent increases will be addressed in subsequentannouncements before each increase in tax becomes effective.
The applicable fuel tax forms are being revised and will be available shortly at the district
offices of the Department of Taxation.
Forms and other tax information may be downloaded from the Department's website attax.hawaii.gov.
/s/
FREDERICK D. PABLO
Director of Taxation
HRS Section Explained: HRS Sections 243-4 and 243-5.

Department of Taxation Announcement No. 2013-05
July 16, 2013
Page 2 of 3

Schedule of Fuel Tax Rates(Effective July 1, 2013)(Fuel tax rates in cents per gallon)

TYPE OF FUELSTATE TAXCOUNTY TAXTOTAL TAXAll Counties

2--

2

NAPHTHA (Power Generating Facility)
All Counties

2--

2

DIESEL OIL (OFF HIGHWAY)
All Counties

2--

2

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

1717171716.5
168.81533.5
3325.832

GASOLINE & ALL OTHERLIQUID FUEL
City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

1717171716.5
168.8
1533.53325.832

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

44448.300012.3
444COMPRESSED NATURAL GASCity & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

0.80.80.80.8

1.3
1.2
0.7
1.1

2.1
2
1.5
1.9

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

2.42.4
2.4
2.4

2.4
3.8
1.3
2.2

4.8
6.2
3.7
4.6

AVIATION FUEL

Department of Taxation Announcement No. 2013-05
July 16, 2013
Page 3 of 3

Schedule of Fuel Tax Rates(Effective July 1, 2013)(Fuel tax rates in cents per gallon)

TYPE OF FUELSTATE TAXCOUNTY TAXTOTAL TAX

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

2.4
2.42.42.44.7
4.5
2.5
4.2

7.1
6.9
4.9
6.6

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

5.25.2
5.2
5.2

5.4
4.3
2.9
5

10.6
9.5
8.1
10.2

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

1.9
1.9
1.9
1.9

1.8
2.9
1.0
1.7

3.7
4.8
2.9
3.6

ENVIRONMENTAL RESPONSE,ENERGY, AND FOOD
SECURITY TAX (per barrel)**City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

1.051.05
1.05
1.05

-----

1.05
1.05
1.05
1.05

**Does not include aviation fuel pursuant to 49 USC §47133(a) and §47133(c)