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Hawaii Sales Tax Guide: Rates, Exemptions, Nexus, and Filing Requirements for Businesses

  • Hawaii imposes a statewide General Excise Tax (GET) of 4%, with all counties adding a 0.5% surcharge.
  • Tax applies to tangible personal property and certain services; businesses must collect and remit tax if they have physical or economic nexus (over $100,000 in sales or 200+ transactions).
  • Exemptions include food, agricultural items, medical equipment, digital goods, and sales to certain nonprofits, schools, and government entities.
  • Exemptions are claimed using GET exemption certificates provided to sellers.
  • Filing and remittance can be done online or by form, with deadlines on the 20th of the month following the reporting period.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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