Hawaii Sales Tax (GET) Guide: Rate & Rules

Hawaii does not have a conventional sales tax. Instead it levies a 4% General Excise Tax (GET) on the gross receipts of nearly all business activity. County surcharges of 0.5% apply on all four counties — Oahu, Hawaii Island, Kauai, and (since January 1, 2024) Maui — bringing the combined rate to 4.5% statewide. Because the GET is itself taxable, sellers on Oahu often pass it through at about 4.712%.

To look up the combined rate for a specific Hawaii address, use our US sales tax calculator.

Honolulu, Maui, Kauai and Hawaii counties each add the same 0.5% surcharge to the 4% state GET, so the rate is 4.5% on every major island [2]. Because the GET is levied on the seller's gross income, and that income includes any tax passed on to the buyer, the most a business may add to a customer's bill is 4.712% (4.5% divided by 95.5%) [2]. That is the figure on most Honolulu and Waikiki receipts: see the Honolulu GET rate of 4.5%, passed on at up to 4.712%.

Maui had no surcharge before 2024, so older Maui receipts and guides show the 4% rate and a 4.166% maximum pass-on; since January 1, 2024 Maui matches the other counties [2]. All four surcharges are scheduled to run through December 31, 2030 [2].

Hawaii economic nexus is triggered when your gross income from sales into the state exceeds $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence creates nexus immediately.

Hawaii's marketplace facilitator rules took effect January 1, 2020 under Act 2, Session Laws of Hawaii 2019, as explained in Department of Taxation Tax Information Release No. 2019-03. A marketplace facilitator is deemed the retail seller of the property and services sold through its marketplace and must collect Hawaii general excise tax (GET) at the retail rate on facilitated sales once it is "engaged in business" in the state; a facilitator without physical presence meets that standard under the same Act 41 economic nexus test Hawaii uses generally — at least $100,000 in Hawaii-sourced gross income or 200 Hawaii transactions, combining its own and facilitated sales. The marketplace seller's sales through the facilitator are instead treated as wholesale sales, and a remote marketplace seller may exclude sales facilitated by an engaged, GET-collecting facilitator when calculating its own Act 41 threshold.[8]

Hawaii assigns monthly, quarterly, or semiannual filing based on tax volume, plus an annual reconciliation return. Periodic returns are due the 20th of the month following the reporting period. For the portal, return, and step-by-step, see our guide to filing Hawaii sales tax online.

The GET is far broader than a typical sales tax and has few exemptions — there is no general grocery exemption, so most food is taxed. Prescription drugs and certain medical services are exempt. SaaS and software are generally taxable under the GET because the tax applies to nearly all business gross receipts.

A GET-licensed buyer purchasing goods for resale gives the seller Form G-17 (resale certificate), which lets the seller apply the 0.5% wholesale rate instead of 4% and prevents tax pyramiding [4][5]. The certificate has no fixed expiration and stays valid until circumstances change; records are kept at least three years [5].

For the official form, multistate certificate rules and expiry, see the Hawaii resale certificate guide.

Late filing carries a penalty of 5% of the tax due per month, up to a 25% maximum, and late payment adds a further penalty, plus interest from the due date. Our Hawaii filing guide lists late filing penalties, interest, and what to do if you missed a return.

A final GET assessment must be appealed within 30 days of its mailing date [6]. Appeals go to the State Taxation Board of Review or the Tax Appeal Court, and a Board decision can be appealed further to the Tax Appeal Court [6].

• [1] Hawaii DOTAX — General Excise Tax (GET) overview

• [2] Hawaii DOTAX — County Surcharge (0.5%, 4.712% pass-on)

• [3] Hawaii DOTAX — Announcement 2018-10 (economic nexus)

• [4] Hawaii DOTAX — An Introduction to the GET (taxable base, wholesale rate)

• [5] Hawaii DOTAX — Form G-17 Resale Certificate

• [6] Hawaii DOTAX — Appeal Deadlines (30 days)

• [7] Hawaii DOTAX — Licensing ($20 GET license fee)

• [8] Hawaii Department of Taxation — Tax Information Release No. 2019-03 (Marketplace Facilitators)

• [9] Hawaii Revised Statutes Chapter 237 (§ 237-24.3, SNAP and WIC exemption)

Verified July 2026 against Hawaii Department of Taxation published guidance.

• Hawaii Sales Tax Clothing 2026: An eCommerce Retailer's Guide
• Hawaii Sales Tax Exemption: A 2026 Guide for Businesses