DAVID Y. IGE

MARIA E. ZIELINSKI

GOVERNORDIRECTOR OF TAXATIONSHAN TSUTSUIDAMIEN A. ELEFANTE

LT. GOVERNOR

DEPUTY DIRECTOR

STATE OF HAWAII

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

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

July 3, 2017

DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2017-06
RE:Revised Hawaii County Fuel Tax Rate, Effective August 1, 2017

Hawaii County Resolution No. 212-17 (Draft 2) increases the county of Hawaii's fuel tax rates
effective August 1, 2017. The county of Hawaii fuel tax rates are:Gasoline & Diesel Oil
Naphtha not used in apower-generating facility
Biodiesel
Ethanol
MethanolLiquefied Petroleum Gas (LPG)
Compressed Natural Gas (CNG)
Liquefied Natural Gas (LNG)$0.150 per gallon$0.150 per gallon$0.000 per gallon$0.022 per gallon$0.017 per gallon$0.050 per gallon$0.074 per gallon$0.074 per gallon

Alternative Fuels rates changed due to the increase in the county diesel rate. The fuel tax increases
apply to fuel sold or used by distributors on or after August 1, 2017 (including stock that was purchased by
distributors before August 1, 2017, but sold or used by distributors on or after August 1, 2017). See theattached "Schedule of Fuel Tax Rates (Effective August 1, 2017)" for all counties.

This resolution also provides for increases in the fuel tax rates for diesel, gasoline, and liquid fuelsold or used by a distributor effective July 1, 2018 and July 1, 2019. The Department of Taxation will
release an announcement for each increase in a timely manner before implementing the fuel tax
increases.
The applicable fuel tax forms are being revised and will be available shortly at the district officesof the Department of Taxation. Forms and other tax information may be downloaded from theDepartment's website at tax.hawaii.gov.

/s/
MARIA E. ZIELINSKI
Director of Taxation
HRS Section Explained: HRS Sections 243-1 and 243-4(a)Schedule of Fuel Tax Rates(Effective August 1, 2017)(Fuel tax rates in cents per gallon)
TYPE OF FUELSTATE TAXCOUNTY TAXTOTAL TAXAll Counties

1.00

1.0

NAPHTHA
Used in a Power-Generating Facility – All Counties
City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai2.0
16.0
16.0
16.0
16.00
16.5
23.0
1
15.0
17.0

2.0
32.5
39.0
31.0
33.0

All Counties

1.00

1.0

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
1
15.0
17.0

32.5
39.0
31.0
33.0

GASOLINE & ALL OTHER LIQUID FUEL
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
1
15.0
17.0

32.5
39.0
31.0
33.0

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

4.0
4.0
4.0
4.0

8.3000

12.3
4.0
4.0
4.0

4.0
4.0
4.0
4.0

8.2
11.4
3
7.4
8.4

12.2
15.4
11.4
12.4

2.4
2.4
2.4
2.4

2.4
11.5
3
2.2
2.5

4.8
13.9
4.6
4.9

AVIATION FUEL

DIESEL OIL (OFF HIGHWAY)2COMPRESSED NATURAL GASCity & County of Honolulu
County of Maui
County of Hawaii
County of Kauai
ETHANOL
City & County of Honolulu
County of Maui
County of Hawaii
County of Kauai

Attachment to Department of Taxation Announcement No. 2017-06Attachment Page 1(Revised June 26, 2017)

TYPE OF FUELSTATE TAXCOUNTY TAXTOTAL TAX

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
3
7.4
8.4

12.2
15.4
11.4
12.4

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
3
5.0
5.6

10.6
16.7
10.2
10.8

1.9
1.9
1.9
1.9

1.8
11.5
3
1.7
1.9

3.7
13.4
3.6
3.8

2

METHANOLCity & County of Honolulu
County of Maui
County of Hawaii
County of Kauai
1.

Effective August 1, 2017 pursuant to Hawaii County Resolution 212-17 (Draft 2)
Fuel Properties Comparison. (2014, October 29). Retrieved July 14, 2015, from http://www.afdc.energy.gov/fuels/fuel_comparison_chart.pdf
CNG – State rate = State diesel rate X [(128,621/130,000) X 0.25] and County rate = County diesel rate X [(128,621/130,000) X 0.50]
LNG – State rate = State diesel rate X [(128,621/130,000) X 0.25] and County rate = County diesel rate X [(128,621/130,000) X 0.50]
3.
Per HRS§243-5, the amount fixed for alternative fuels may be proportional to the energy contents of the fuels, as determined by their lower heating values,
times one-half multiplied by the county diesel rate effective August 1, 2017, pursuant to Hawaii County Resolution 212-17 (Draft 2)
2

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

0000

0.19
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* Do 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. 2017-06

Attachment Page 2(Revised June 26, 2017)