Hawaii Sales Tax

On this page you will find handy sales and use tax information about Hawaii.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Hawaii that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

4.000% There is a .500% use tax on merchandise imported into the state for resale purposes. Imports for consumption are taxed at the same rate as the sales tax. The state has reduced rates for sales of certain types of items.

Range of Local Rates

0% – 0.5% Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax





7/1/2018see state notice



Administration Information
Streamlined Sales Tax Status

Advisory State


2 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

General excise tax and use tax return due 20th day of the month following reporting period

Exemption Information

Hawaii Resale Certificate


Product types of exemptions: Hawaii imposes a General Excise Tax (v. a sales tax) which applies to all transactions in some manner. If a wholesaler sells product(s) to a retail to resell, the wholesaler is taxed at 0.5% on its sale to the retailer. The retailer is taxed at 4% (plus the county surcharge if applicable) on its sale to the final consumer.


Entity types of exemptions: There are no exemptions based on a customer’s tax-exempt status. As a result, Hawaii does not issue tax exemption certificates to tax-exempt organizations, government agencies, or credit unions to exempt their purchases from Hawaii businesses. The only exception located is if a business sells goods to the federal government or a credit union, the sale is exempt and the business may claim a deduction.


Hawaii General Excise and Use Tax Forms

State Links
State Tax Web Page

Hawaii Department of Taxation

Registration Link

Register for Hawaii Tax

History & Fun Facts

Hawaii does not have a sales tax per se, but it does have a gross receipts tax (called the General Excise Tax) and a use tax which apply to nearly every conceivable type of transaction (including services), and is technically charged to the business rather than the consumer. Hawaii law allows businesses to pass on the tax to the consumer in similar fashion to a sales tax.


Hawaii enacted its general excise tax in 1935. The use tax was enacted in 1965 and replaced the former compensating and consumption taxes.

  • Hawaii passed a law to give land owners an incentive to care for an “exceptional tree” on their grounds with a GET deduction of up to $3,000 per year for upkeep and maintenance of a tree that has historical or cultural value.

Gross Receipts Taxes 101

Here is the 101 knowledge that you need to know to get you acquainted with gross receipts taxes…

Hawaii Issues Wildfire Tax Relief Announcement

The Hawaii Department of Taxation (DOT) has issued an announcement detailing the various forms of tax relief available to taxpayers affected by the wildfire disasters in the counties of Maui and Hawai’i.

Hawaii Updates Guidance on GET for Medical and Dental Services

Hawaii Department of Taxation issued Tax Facts 98-1 updating its information on the general excise tax (GET) as it applies to medical and dental services.

Hawaii Farm’s Guinea Grass is Subject to Tax

On November 28,2022, The Intermediate Court of Appeals of the State of Hawaii ruled that a farm producing guinea grass is subject to taxation and ineligible to claim exemption based on agricultural use.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Western State Sales Tax Updates

Explore some important sales tax updates coming out of Western states so you can get caught up and make any changes as necessary to keep your company compliant.

Hawaii Clarifies Sales Tax Treatment of Software

The Hawaii Department of Taxation issued a release to clarify the treatment of sales of software with regards to their general excise tax (GET).

Hawaii Enacts Legislation with Marketplace Nexus and Notice & Reporting Requirements Provisions

Hawaii has enacted legislation with marketplace nexus and notice and reporting requirements provisions, effective January 1, 2020.

Hawaii to Require Mandatory Electronic Filing for Certain Tax Types

The Hawaii Department of Taxation issued an announcement regarding mandatory filing of electronic returns for certain tax types, effective October 1, 2019.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Hawaii Enacts Economic Nexus Legislation

Hawaii has enacted economic nexus legislation, effective July 1, 2018 and applicable to taxable years beginning after December 31, 2017.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Hawaii Updates Voluntary Disclosure Process

The Hawaii Department of Taxation (DOT) has updated its voluntary disclosure process, which allows taxpayers to voluntarily disclose any liability for all Hawaii taxes.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…