Hawaii doesn’t impose a traditional sales tax. Instead, it charges a General Excise Tax (GET) on most business income, including many goods and services. If you sell to customers in Hawaii, you may need to register, collect GET, and file returns. This guide explains who needs to register, current GET rates, what’s taxable, and how to stay compliant.
Hawaii Sales Tax at a Glance (2026)
| Topic | Key Information |
| State tax | General Excise Tax (GET) |
| Standard GET rate | 4% |
| County surcharge | Varies by county |
| Economic nexus | $100,000 in sales OR 200 transactions |
| Registration required | Yes |
| Filing frequency | Monthly, quarterly, or annually |
Understanding Hawaii General Excise Tax (GET) vs. Sales Tax
Most states charge a sales tax that the buyer pays and the seller simply collects and remits. Hawaii flipped that model. Unlike most states, Hawaii doesn’t impose a traditional sales tax. Instead, businesses pay the General Excise Tax (GET) on their gross receipts. Businesses may pass this cost on to customers, but the tax is legally owed by the seller rather than the buyer.
Current GET Rates Across Different Islands
| Transaction Type | Rate |
| Retail GET | 4% |
| Wholesale GET | 0.5% |
| County surcharge | Varies by county |
Some counties impose an additional GET surcharge. Check the current county rate based on where the transaction occurs.
The county surcharge is determined by the location of the sale, not where your business is headquartered. If you’re shipping goods to a customer on Oahu, you owe the Honolulu surcharge rate even if your warehouse is on Maui.
When Do You Have Nexus in Hawaii?
You generally have nexus if your business:
- Has an office, warehouse, employees, or inventory in Hawaii
- Attends trade shows or events in Hawaii
- Exceeds $100,000 in Hawaii sales or 200 transactions during the current or previous calendar year
If you meet any of these conditions, you’ll generally need to register and pay GET.
Registration and Compliance Requirements
Once you’ve established that you have nexus in Hawaii, registration isn’t optional. You must register before you begin collecting or remitting GET.
How to Apply for a Hawaii Tax ID Number
Hawaii uses a state-specific tax identification number, not your federal EIN, for GET purposes. Here’s the process:
- Register through Hawaii Tax Online.
- Complete Form BB-1.
- Apply for a General Excise Tax license.
- Receive your Hawaii Tax ID.
The registration fee is $20, and your license needs to be renewed annually. Set a calendar reminder for January, because the renewal deadline is January 20 each year.
Filing Frequencies and Due Dates
Hawaii assigns your filing frequency based on your expected annual tax liability:
| Filing Frequency | Annual GET Liability | Due Date |
| Annual | Under $4,000 | April 20 |
| Quarterly | $4,000–$100,000 | 20th after each quarter |
| Monthly | Over $100,000 | 20th of the following month |
Regardless of your filing frequency, every business must file an annual reconciliation return (Form G-49) by April 20 of the following year. Late filings trigger a penalty of 5% of the unpaid tax per month, up to 25%, plus interest.
Pro tip: open a separate bank account specifically for GET funds. Treating tax money as part of your operating cash flow is one of the most common mistakes small businesses make, and it creates a painful surprise at filing time.
What Is Taxable in Hawaii?
Unlike many states, Hawaii’s GET applies to most business income, including:
- Physical goods
- Professional services
- Digital products
- SaaS
- Rentals
- Commissions
Common exemptions include:
- Certain nonprofit income
- Insurance proceeds
- Wholesale transactions (taxed at 0.5% with a valid resale certificate)
Marketplace Facilitator Laws for Hawaii Sellers
Marketplace facilitators such as Amazon, Etsy, Walmart Marketplace, and eBay generally collect and remit GET on marketplace sales. However, you’re still responsible for reporting those sales and paying GET on sales made through your own website or other direct channels.
Hawaii GET Compliance Checklist
- Register through Hawaii Tax Online.
- Apply the correct GET rate.
- Track county surcharges.
- File returns on time.
- Keep wholesale transactions separate.
- Maintain accurate records.
FAQs
Does Hawaii have sales tax?
No. Hawaii imposes a General Excise Tax (GET) instead of a traditional sales tax.
What is the Hawaii GET rate?
The standard GET rate is 4%, although some counties impose an additional surcharge.
Who needs to register for Hawaii GET?
Businesses with a physical presence or more than $100,000 in Hawaii sales or 200 transactions generally must register.
Are services taxable in Hawaii?
Yes. Unlike many states, Hawaii’s GET generally applies to professional services and digital products.
Does Amazon collect Hawaii GET?
Yes. Marketplace facilitators generally collect and remit GET on marketplace sales, but direct sales remain your responsibility.
Final Thoughts
Although Hawaii doesn’t have a traditional sales tax, most businesses must comply with the General Excise Tax. Understanding your GET obligations, registering on time, and filing accurate returns can help you avoid penalties and stay compliant.
Need help with Hawaii sales tax registration, filings, or compliance? Contact our tax professionals today.
