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Hawaii Free Printable Form M-18 Rev 2015 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses (Chapter 244D) for 2019 Hawaii Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses

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Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses
Form M-18 Rev 2015 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses (Chapter 244D)

Clear Form FORM M-18 STATE OF HAWAII — DEPARTMENT OF TAXATION COMBINED MONTHLY RETURN OF LIQUOR TAX AND REPORT OF WINE GALLONS AND DOLLAR VOLUME OF TAXABLE SALES OR USES (Rev. 2015) • PRINT OR TYPE • LBF151 THIS SPACE FOR DATE RECEIVED STAMP  Amended Return   Change in Name or Address Name Month Ending        __ __ / __ __ (MM/YY) DBA or C/O Permit No. (For Office Use Only) Address (Number and Street) Hawaii Tax I.D. No. W ___ ___ ___ ___ ___ ___ ___ ___ - ___ ___ City or town, State, and Postal/ZIP Code Federal Employer I.D. No./Social Security No. CATEGORIES OF LIQUORS AND SALES  (a)   1.  Distilled Spirits: Military ............................................................. All Others.......................................................... Less:  Nontaxable and Exempt Sales*....... Net Taxable Sales......................................  2.  Sparkling Wine: Military.............................................................. All Others.......................................................... Less:  Nontaxable and Exempt Sales*....... Net Taxable Sales......................................  3.  Still Wine: Military.............................................................. All Others.......................................................... Less:  Nontaxable and Exempt Sales*....... Net Taxable Sales......................................  4.  Cooler Beverages: Military.............................................................. All Others.......................................................... Less:  Nontaxable and Exempt Sales*....... Net Taxable Sales......................................  5.  Beer (Other Than Draft): Military.............................................................. All Others.......................................................... Less:  Nontaxable and Exempt Sales*....... Net Taxable Sales......................................  6.  Beer (Draft): Military.............................................................. All Others.......................................................... Less:  Nontaxable and Exempt Sales*....... Net Taxable Sales...................................... DOLLAR VOLUME  (b) WINE GALLONS  (c) TAX RATE  (d) TAX  (c x d) $5.98 per wine gallon 1 $2.12 per wine gallon 2 $1.38 per wine gallon 3 $0.85 per wine gallon 4 $0.93 per wine gallon 5 $0.54 per wine gallon 6  7.  Total Tax Due....................................................................................................................... (Add lines 1 through 6)  7  8.  Penalty............................................................................................................................................................................ 8  9.  Interest........................................................................................................................................................................... 9 10.  Subtotal............................................................................................................................... (Add lines 7 through 9)  10 11.  Other Adjustments (Attach Schedule)............................................................................................................................ 11 12.  Total Amount Due............................................................................................................... (Line 10 minus line 11) 12 13.  Amount of Payment..................................................................................................................................................... 13 14.  AMENDED RETURNS ONLY - Amount paid (if overpayment enter in parentheses) on original return........................ 14 15.  AMENDED RETURNS ONLY - Balance due (if refund enter in parentheses) with amended return............................. 15 *Attach Schedule Mailing address: Hawaii Department of Taxation, P.O. Box 259, Honolulu, HI 96809-0259 DECLARATION:  I declare, under the penalties set forth in section 231-36, HRS, that this is a true and correct return, prepared in accordance with the provisions of the Liquor Tax Law. Signature____________________________________________________________ Title______________________________ Date________________________ FORM M-18 FORM M-18 PAGE 2 (REV. 2015) SPECIFIC INSTRUCTIONS: INSTRUCTIONS • In computing dollar volume, exclude federal and state excise taxes. • Carry wine gallonages to two decimal places. Round up decimals of .005 or larger. Round down decimals of • • • • • • .004 or less. Submit separate schedules for nontaxable sales, exempt sales, and other adjustments. Each nontaxable sale should be separately shown by designating name of purchaser and applicable item number of nontaxable sales indicated below in parentheses before the names of the purchasers: (1) Liquor sold by one permittee to another permittee; (2) Liquor which under the Constitution and laws of the United States cannot be legally subjected to the tax imposed by this chapter so long as and to the extent to which the State is without power to impose the tax; (3) Liquor sold for sacramental purposes or the use of liquor for sacramental purposes, or any liquor imported pursuant to section 281-33, HRS; (4) Alcohol sold pursuant to section 281-37, HRS, to a person holding a purchase permit or prescription therefor, or any sale or use of alcohol, so purchased, for other than beverage purposes. (5) Liquor sold and shipped to a point outside the State for use or resale outside the State pursuant to section 244D-4.3, HRS. Prepare this return for each month and file the original with the Department of Taxation whether or not any tax is due by the twentieth day of the month following the taxable period. Attach check or money order payable to the “Hawaii State Tax Collector.” Mail the return with payment to Hawaii Department of Taxation, P.O. Box 259, Honolulu, HI 96809-0259. Retain the duplicate of this return at licensed premises for verification by the Department’s auditors. Return must be completed in every detail. Documentary evidence must be retained and be available to the Department of Taxation at licensed premises to support all entries on this return. Return must be signed by licensee or authorized agent. Penalty and interest for late payment: The penalty for failure to file a return on time is assessed on the tax due at a rate of 5% per month, or part of a month, up to a maximum of 25%. Interest at the rate of 2/3 of 1% per month or part of a month shall be assessed on unpaid taxes and penalties beginning with the first calendar day after the date prescribed for payment, whether or not that first calendar day falls on a Saturday, Sunday, or legal holiday. DEFINITIONS OF TERMS USED TO CATEGORIZE LIQUORS. As used in chapter 244D, HRS, as amended, “Distilled spirits” means an alcoholic beverage obtained by distillation of fermented agricultural products, and includes alcohol for beverage use, spirits of wine, whiskey, rum, brandy, and gin, including all dilutions and mixtures thereof, but does not include beer, draft beer, cooler beverage, or wine. “Sparkling wine” means champagne and any other effervescent wine charged with more than 0.392 grams of carbon dioxide per 100 milliliters of wine, whether artificially or as a result of secondary fermentation of wine within the container. “Still wine” means any nonsparkling wine and shall include those wines containing not more than 0.392 grams of carbon dioxide per 100 milliliters of wine. “Cooler beverage” means either (1) a wine cooler containing wine and more than fifteen per cent added natural or artificial blending material, such as fruit juices, flavors, flavorings, or adjuncts, water (plain, carbonated, or sparkling), colorings, or preservatives, and which contains less than seven per cent of alcohol by volume; or (2) a malt beverage cooler containing beer and added natural or artificial blending material such as fruit juices, flavors, flavoring, colorings, or preservatives and which contain less than seven per cent of alcohol by volume. “Beer” means any alcoholic beverage obtained by the fermentation or any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof in water, and includes ale, porter, brown, stout, lager beer, small beer, and strong beer but does not include sake, known as Japanese rice wine, or cooler beverage. “Draft beer” means beer in an individual container of seven gallons or more.
Extracted from PDF file 2018-hawaii-form-m-18.pdf, last modified August 2002

More about the Hawaii Form M-18 Other TY 2018

We last updated the Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses in February 2019, so this is the latest version of Form M-18, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form M-18 directly from TaxFormFinder. You can print other Hawaii tax forms here.

Other Hawaii Other Forms:

TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form HW-4 Employee's Withholding Exemption and Status Certificate
Form VP-1 Tax Payment Voucher (Rev. 2018 - Fillable)
Form HW-6 Employee's Statement to Employer Concerning Nonresidence in the State of Hawaii
Form ITPS-COA Change of Address
Form HW-3 Employer’s Annual Return & Reconciliation of Hawaii Income Tax Withheld from Wages

Download all HI tax forms View all 165 Hawaii Income Tax Forms


Form Sources:

Hawaii usually releases forms for the current tax year between January and April. We last updated Hawaii Form M-18 from the Department of Taxation in February 2019.

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Historical Past-Year Versions of Hawaii Form M-18

We have a total of four past-year versions of Form M-18 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form M-18

Form M-18 Rev 2015 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses (Chapter 244D)

2017 Form M-18

Form M-18 Rev 2015 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses (Chapter 244D)

2016 Form M-18

Form M-18 Rev 2015 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses (Chapter 244D)

Forms 2015 2015 Form M-18

Form M-18 Rev 2015 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses (Chapter 244D)


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