Hawaii layers a substantial excise tax onto cigarettes and alcohol on top of the retail price. The cigarette tax is charged per stick, while alcohol carries a gallonage tax that varies by beverage type. This calculator shows exactly how much of what you pay is Hawaii excise tax.
How it works
The two products use different bases. Cigarettes are taxed per stick:
cigarette tax = number of cigarettes × $0.16
so a 20-pack carries $3.20 in state excise. Alcohol is taxed per wine gallon of
product, with the rate depending on the beverage. To apply it the tool converts
your containers to gallons first:
gallons = (container ounces × number of containers) ÷ 128
alcohol tax = gallons × per-gallon rate
Cigarettes: per-stick rate × sticks. Alcohol: per-gallon rate × total gallons.
The per-gallon rates under HRS 244D are roughly $0.54 for draft beer, $0.93
for packaged beer and coolers, $1.38 for still wine, $2.12 for sparkling wine,
and $5.98 for distilled spirits.
Example and notes
A case of 24 twelve-ounce beers is 24 × 12 = 288 ounces, or 2.25 gallons.
At the packaged-beer rate of $0.93 per gallon, that is about $2.09 in
gallonage tax for the case. A single 20-pack of cigarettes carries $3.20.
These figures are the excise portion only. Hawaii adds its General Excise Tax of about 4.5% at retail, and federal excise taxes apply on top, so your shelf price is higher than the state excise alone. Everything is computed in your browser.