Pacific · HI
Hawaii Sales Tax Guide
General Excise Tax (GET), a seller-side gross-income tax, plus county surcharge
What people ask about Hawaii sales tax
Does Hawaii have a statewide sales tax?
General Excise Tax (GET), a seller-side gross-income tax, plus county surcharge Hawaii GET applies to business gross income rather than only retail sales. County surcharge allocation is reported separately, and the periodic G-45 reconciles to the annual G-49.
What sales tax rate and sourcing rules matter in Hawaii?
Different GET classifications—retail, wholesale, services, contracting, commissions, and others—use different rates. The tax-on-tax gross-up convention can also make the visible pass-on percentage differ from the statutory rate.
What Hawaii sales tax return or form is used?
The principal repository-tracked return is G-45. A paper channel exists, but the current form version and account eligibility still require confirmation.
How are marketplace sales reported in Hawaii?
Marketplace treatment is applied within the state's gross-receipts regime and remains sensitive to product or business classification.
What resale or exemption certificate applies in Hawaii?
The repository tracks Resale Certificate for Goods (General Form 1) and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
Does Hawaii have a sales tax holiday?
The current Atlas research does not publish an active holiday rule for this state. Confirm the current revenue-department calendar before changing tax.
What special sales tax rates or excise layers apply in Hawaii?
No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.
How can prewritten software tax treatment vary in Hawaii?
The corpus contains 2 prewritten software observations and does not support one unconditional yes-or-no answer. It records 2 included in base. Representative condition-specific observations include: when sale context: retail sale or license: included in base at 4%; when purchaser status: licensed seller; purchaser use: resale; required certificate: resale certificate: included in base at 0.5%. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.
What does the Hawaii research say about digital audio visual?
The corpus contains one digital audio visual observation. The research observation says the observed treatment is unresolved; with special rate required; local interaction: unresolved; sourcing: unresolved. The broad GET base is not a substitute for an official activity-class and sourcing rule for standalone digital audio-visual products. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
What does the Hawaii research say about prepared food?
The corpus contains one prepared food observation. The research observation says the observed treatment is included in base; with special rate required; a 4% state rate; local interaction: ordinary local stack; sourcing: special; effective from 2024-01-01. Prepared-food receipts receive no general product exemption. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
How Hawaii's tax system is organized
Hawaii GET applies to business gross income rather than only retail sales. County surcharge allocation is reported separately, and the periodic G-45 reconciles to the annual G-49.
Rates and sourcing
Different GET classifications—retail, wholesale, services, contracting, commissions, and others—use different rates. The tax-on-tax gross-up convention can also make the visible pass-on percentage differ from the statutory rate.
Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding should not silently substitute for the jurisdiction rule that controls the transaction.
Product and transaction wrinkles
Product identity should be established before a rate is selected. Examples include:
- wholesale transactions use different GET treatment from retail
- services are broadly within GET unless exempted
- county surcharge allocation uses district sourcing and Form G-75
These examples are not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
Product-treatment research coverage
The underlying research inventory contains 41 Hawaii treatment records across 28 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.
41 treatment records across 28 product families.
Examples of researched product families
- professional service
- building material
- custom software
- durable medical equipment
- grocery
- prescription drug human
Explore all 41 Hawaii research records
general tangible personal property
Research observation — independent review required
Retail TPP is seller-taxed at four percent GET plus the current one-half-percent county surcharge in every county.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: seller gross proceeds from retail tpp
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: seller activity gross receipts and county taxation district
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller liability get must not be served as buyer sales tax and county sourcing required
- Before operational use: seller-liability accounting; post-2030 county window; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
general tangible personal property
Research observation — independent review required
The customer exemption is narrow: direct TPP sales to the federal government or a federal credit union qualify; general government and nonprofit status does not.
- Identity or conditions: purchaser status: federal government or federal credit union
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: qualifying direct tpp sale deducted from get base
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: direct sale and purchaser status documentation
- Effective-window status: current deduction verified start not pinned
- Runtime boundary: purchaser status and direct sale resolver required
- Before operational use: direct-sale fact plumbing; independent review
State authority research source 1 · State authority research source 2
general tangible personal property
Research observation — independent review required
The place of delivery controls; seller-shipped out-of-state TPP can be exempt with required documentation, while customer pickup in Hawaii remains taxable.
- Identity or conditions: sale context: seller ships directly out of state
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: qualifying direct out of state shipment excluded
- Local interaction: no local rate
- Sourcing: destination
- Evidence required: seller shipping and out of state acceptance documentation
- Effective-window status: current exemption verified start not pinned
- Runtime boundary: export certificate and delivery acceptance resolver required
- Before operational use: export evidence plumbing; independent review
State authority research source 1 · State authority research source 2
general tangible personal property
Research observation — independent review required
Use tax is a complementary purchaser/import liability and must not be represented as seller GET.
- Identity or conditions: sale context: import from unlicensed out of state seller for use in hawaii
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: purchaser use tax on landed value of imported property
- Local interaction: ordinary local stack
- Sourcing: destination
- Evidence required: import landed value use and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: use tax must remain distinct from seller get
- Before operational use: separate use-tax accounting; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
resale
Research observation — independent review required
Hawaii taxes, rather than exempts, qualifying wholesale receipts at one-half percent with no county surcharge.
- Identity or conditions: purchaser status: licensed seller; purchaser use: resale; required certificate: resale certificate
- Treatment: included in base
- Rate application: special rate required
- Rate class: reduced
- State rate: 0.5%
- Local rate: 0%
- Taxable base: qualifying wholesale receipts taxed at one half percent
- Local interaction: no local rate
- Sourcing: special
- Evidence required: license resale purpose and resale certificate
- Effective-window status: current rate verified start not pinned
- Runtime boundary: wholesale activity and certificate resolver required
- Before operational use: certificate fact plumbing; independent review
State authority research source 1 · State authority research source 2
manufacturing input
Research observation — independent review required
Qualifying inputs incorporated into a finished product for sale and manufacturing activity fall in the one-half-percent class.
- Identity or conditions: purchaser status: licensed manufacturer; qualifying use: incorporated into finished product for sale
- Treatment: included in base
- Rate application: special rate required
- Rate class: reduced
- State rate: 0.5%
- Local rate: 0%
- Taxable base: qualifying manufacturing input and manufacturing receipts at half percent
- Local interaction: no local rate
- Sourcing: special
- Evidence required: manufacturer license incorporation and resale use
- Effective-window status: current rate verified start not pinned
- Runtime boundary: manufacturer use resolver required
- Before operational use: use fact plumbing; independent review
State authority research source 1 · State authority research source 2
building material
Research observation — independent review required
Ordinary building-material retail receipts remain in the four-percent GET class plus county surcharge.
- Identity or conditions: sale context: ordinary retail sale
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: ordinary retail building material receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: sale context and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: retail versus contractor wholesale resolver required
- Before operational use: sale-context facts; independent review
State authority research source 1 · State authority research source 2
building material
Research observation — independent review required
HRS 237-4(a)(4) expressly places qualifying materials sold to a licensed contractor for perceptible incorporation in the wholesale class.
- Identity or conditions: purchaser status: licensed contractor; qualifying use: incorporated perceptibly into contract work
- Treatment: included in base
- Rate application: special rate required
- Rate class: reduced
- State rate: 0.5%
- Local rate: 0%
- Taxable base: contractor incorporation wholesale receipts
- Local interaction: no local rate
- Sourcing: special
- Evidence required: contractor license and perceptible incorporation use
- Effective-window status: current rate verified start not pinned
- Runtime boundary: contractor incorporation resolver required
- Before operational use: contractor-use facts; independent review
construction service
Research observation — independent review required
Contracting gross income is taxed at four percent, with a documented deduction for amounts already included in another contractor's measure.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: contracting gross income after documented subcontract deduction
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: contracting receipts subcontractor get number and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller get and subcontract deduction resolver required
- Before operational use: subcontract deduction accounting; independent review
State authority research source 1 · State authority research source 2
grocery
Research observation — independent review required
Hawaii has no general grocery exemption; ordinary retail food receipts are in the GET base.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: ordinary retail food receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: payment source and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: snap wic payment branch and seller get required
- Before operational use: payment-source facts; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
grocery
Research observation — independent review required
Only amounts paid with SNAP or WIC benefits receive the food-related deduction.
- Identity or conditions: sale context: paid with snap or wic food vouchers
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: snap or wic paid amount deducted
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: snap or wic payment documentation
- Effective-window status: current deduction verified start not pinned
- Runtime boundary: payment source evidence resolver required
- Before operational use: payment-source evidence; independent review
prepared food
Research observation — independent review required
Prepared-food receipts receive no general product exemption.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: prepared food retail receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: seller receipts and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller liability get required
- Before operational use: seller-liability accounting; independent review
State authority research source 1 · State authority research source 2
candy
Research observation — independent review required
Candy receipts receive no general product exemption.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: candy retail receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: seller receipts and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller liability get required
- Before operational use: seller-liability accounting; independent review
State authority research source 1 · State authority research source 2
soft drink
Research observation — independent review required
Soft-drink receipts receive no general product exemption.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: soft drink retail receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: seller receipts and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller liability get required
- Before operational use: seller-liability accounting; independent review
State authority research source 1 · State authority research source 2
clothing
Research observation — independent review required
Clothing is ordinary TPP with no general exemption.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: clothing retail receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: seller receipts and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller liability get required
- Before operational use: seller-liability accounting; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
nonprescription drug human
Research observation — independent review required
The narrow prescription-drug exemption does not extend to nonprescription drugs.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: nonprescription drug retail receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: nonprescription identity and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: prescription boundary and seller get required
- Before operational use: seller-liability accounting; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
prescription drug human
Research observation — independent review required
The exemption requires a qualifying drug, seller, direct sale to an individual, and separate statement from service fees.
- Identity or conditions: required certificate: prescription; sale context: qualifying direct sale to individual
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: qualifying prescription drug receipts exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: prescription qualifying seller individual and separate statement
- Effective-window status: current exemption verified start not pinned
- Runtime boundary: compound seller purchaser prescription and invoice resolver required
- Before operational use: compound condition facts; independent review
State authority research source 1 · State authority research source 2
prescription drug human
Research observation — independent review required
Prescription identity alone does not establish the exemption when the seller, purchaser, or invoicing requirements fail.
- Identity or conditions: sale context: nonqualifying prescription sale
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: nonqualifying prescription receipts in get base
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: failed exemption condition and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: compound exemption resolver required
- Before operational use: compound condition facts; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
durable medical equipment
Research observation — independent review required
Only the narrow statutory prosthetic-device branch qualifies; auditory, ophthalmic, dental, and ocular devices are expressly outside it.
- Identity or conditions: required certificate: practitioner prescription; sale context: qualifying direct sale to individual; subtype: qualifying prosthetic device
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: narrow qualifying prosthetic receipts exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: prosthetic definition prescription seller individual and separate statement
- Effective-window status: current exemption verified start not pinned
- Runtime boundary: narrow prosthetic definition and compound condition resolver required
- Before operational use: DME subtype facts; independent review
State authority research source 1 · State authority research source 2
durable medical equipment
Research observation — independent review required
Generic DME status does not earn the narrow prosthetic-device exemption.
- Identity or conditions: subtype: other or nonqualifying dme
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: nonqualifying dme retail receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: failed prosthetic definition and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: DME subtype and seller get required
- Before operational use: DME subtype facts; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
professional service
Research observation — independent review required
Professional services are broadly taxed under the service-business GET class.
- Identity or conditions: sale context: ordinary professional service
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: professional service gross income
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: service receipts payer and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: healthcare payer branch and seller get required
- Before operational use: payer facts; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
professional service
Research observation — independent review required
Beginning 2026-01-01, eligible provider receipts for Medicare, Medicaid, or TRICARE-covered healthcare goods and services, including patient cost sharing, are exempt.
- Identity or conditions: sale context: medicare medicaid or tricare covered; seller classification: eligible healthcare provider
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: eligible federal health program receipts exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: eligible provider covered service program and payment evidence
- Effective start: 2026-01-01
- Effective-window status: exact
- Runtime boundary: healthcare provider program and covered service resolver required
- Before operational use: payer and provider facts; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
professional service
Research observation — independent review required
Insurance producer commissions are taxed at 0.15 percent without county surcharge.
- Identity or conditions: subtype: insurance sales commission
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 0.15%
- Local rate: 0%
- Taxable base: licensed insurance producer commissions
- Local interaction: no local rate
- Sourcing: special
- Evidence required: licensed insurance producer and commission income
- Effective-window status: current rate verified start not pinned
- Runtime boundary: insurance producer subtype resolver required
- Before operational use: seller subtype facts; independent review
State authority research source 1 · State authority research source 2
rental
Research observation — independent review required
Real and personal property rental receipts are in the four-percent GET class plus county surcharge.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: real or personal property rental receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: rental receipts property type and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller liability get and lodging boundary required
- Before operational use: lodging boundary; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
repair service
Research observation — independent review required
Repair services are taxable service-business receipts.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: repair service gross income
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: service receipts and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller liability get required
- Before operational use: seller-liability accounting; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
installation service
Research observation — independent review required
Installation services are taxable service-business receipts.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: installation service gross income
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: service receipts and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller liability get required
- Before operational use: seller-liability accounting; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
prewritten software
Research observation — independent review required
Prewritten software and licenses are TPP regardless of tangible or electronic transfer and are taxed at the retail GET rate.
- Identity or conditions: sale context: retail sale or license
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: prewritten software tpp retail receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: prewritten identity sale or license and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact under 2021 position
- Runtime boundary: seller get and software identity required
- Before operational use: underlying historical start; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
prewritten software
Research observation — independent review required
A prewritten software sale or license to a licensed seller for subsequent resale or licensing may qualify for the one-half-percent wholesale rate.
- Identity or conditions: purchaser status: licensed seller; purchaser use: resale; required certificate: resale certificate
- Treatment: included in base
- Rate application: special rate required
- Rate class: reduced
- State rate: 0.5%
- Local rate: 0%
- Taxable base: prewritten software license for resale wholesale receipts
- Local interaction: no local rate
- Sourcing: special
- Evidence required: licensed reseller resale purpose and certificate
- Effective-window status: current rate verified under 2021 position start not pinned
- Runtime boundary: software resale certificate resolver required
- Before operational use: certificate facts; independent review
State authority research source 1 · State authority research source 2
custom software
Research observation — independent review required
Made-to-order software is a service and its retail receipts are taxed at four percent plus county surcharge.
- Identity or conditions: sale context: retail custom service
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: custom software service retail receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: made to order identity service context and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact under 2021 position
- Runtime boundary: seller get and software origin required
- Before operational use: underlying historical start; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
custom software
Research observation — independent review required
Custom software supplied as a qualifying resold service can use the one-half-percent wholesale service rate only when every HRS 237-4(a)(10) requirement is met.
- Identity or conditions: purchaser status: licensed seller; purchaser use: resold service; required certificate: resale certificate
- Treatment: included in base
- Rate application: special rate required
- Rate class: reduced
- State rate: 0.5%
- Local rate: 0%
- Taxable base: qualifying custom software service wholesale receipts
- Local interaction: no local rate
- Sourcing: special
- Evidence required: licensed seller all 237 4 a 10 requirements and certificate
- Effective-window status: current rate verified under 2021 position start not pinned
- Runtime boundary: wholesale service requirements resolver required
- Before operational use: service resale facts; independent review
State authority research source 1 · State authority research source 2
saas
Research observation — independent review required
TIR 2021-06 resolves prewritten and custom software but does not expressly resolve vendor-hosted remote access.
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: remote access not expressly classified
- Local interaction: unresolved
- Sourcing: unresolved
- Evidence required: official dotax remote access authority
- Effective-window status: unresolved
- Runtime boundary: digital activity class authority required
- Before operational use: official SaaS classification; independent review
State authority research source 1 · State authority research source 2
digital audio visual
Research observation — independent review required
The broad GET base is not a substitute for an official activity-class and sourcing rule for standalone digital audio-visual products.
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: standalone digital av not expressly classified
- Local interaction: unresolved
- Sourcing: unresolved
- Evidence required: official dotax digital product authority
- Effective-window status: unresolved
- Runtime boundary: digital activity class authority required
- Before operational use: official digital-product classification; independent review
State authority research source 1 · State authority research source 2
digital book
Research observation — independent review required
The brochure's physical-book example does not resolve electronic books.
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: digital book not expressly classified
- Local interaction: unresolved
- Sourcing: unresolved
- Evidence required: official dotax digital product authority
- Effective-window status: unresolved
- Runtime boundary: digital activity class authority required
- Before operational use: official digital-product classification; independent review
State authority research source 1 · State authority research source 2
shipping
Research observation — independent review required
Seller delivery receipts on a Hawaii sale remain in gross proceeds because HRS 237-3 permits no expense deduction.
- Identity or conditions: sale context: seller delivery charge on hawaii sale
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: seller gross proceeds without expense deduction
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: seller receipt delivery role and hawaii delivery
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller role and delivery acceptance resolver required
- Before operational use: seller versus carrier role; independent review
State authority research source 1 · State authority research source 2
shipping
Research observation — independent review required
The qualifying sale and its seller-arranged shipment are outside GET when delivery and use are outside Hawaii and documentation is retained.
- Identity or conditions: sale context: qualifying direct out of state shipment
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: documented direct out of state sale excluded
- Local interaction: no local rate
- Sourcing: destination
- Evidence required: seller shipping and out of state acceptance documentation
- Effective-window status: current exemption verified start not pinned
- Runtime boundary: export documentation resolver required
- Before operational use: export evidence; independent review
State authority research source 1 · State authority research source 2
lodging
Research observation — independent review required
Transient lodging is subject to separate GET and TAT regimes; the current state TAT is eleven percent and county TAT is separately imposed, so a single flattened rate is forbidden.
- Identity or conditions: lodging type: transient accommodation; maximum rental days: 179
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: separate get state tat and county tat bases
- Local interaction: unresolved
- Sourcing: special
- Evidence required: rental days operator gross rent county and separate tax ledgers
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current components verified representation unresolved
- Runtime boundary: multi tax regime representation and county tat matrix required
- Before operational use: separate-tax representation; county TAT ordinances; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
telecommunications
Research observation — independent review required
Qualifying interstate or foreign common-carrier receipts originating or terminating in Hawaii and charged to a Hawaii account are apportioned under GET.
- Identity or conditions: seller classification: interstate or foreign common carrier
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: apportioned interstate or foreign telecom get receipts
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: carrier class origin termination hawaii account and apportionment
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: telecom regime and apportionment resolver required
- Before operational use: carrier classification; apportionment facts; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4
telecommunications
Research observation — independent review required
Intrastate public-utility telecommunications fall under chapter 239, whose rate depends on seller financial and county property-tax facts and is in lieu of ordinary GET.
- Identity or conditions: seller classification: intrastate public utility
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: chapter 239 public service company gross income
- Local interaction: in lieu of state
- Sourcing: special
- Evidence required: public utility status intrastate receipts financial ratio and county facts
- Effective-window status: current regime verified scalar rate not transaction constant
- Runtime boundary: public service company tax engine required
- Before operational use: PSC tax engine; seller financial facts; independent review
State authority research source 1 · State authority research source 2
utilities energy
Research observation — independent review required
Qualifying public-utility energy and utility receipts use chapter 239's vendor- and county-dependent rate formula in lieu of ordinary GET.
- Identity or conditions: seller classification: public utility
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: chapter 239 light power heat water gas or oil gross income
- Local interaction: in lieu of state
- Sourcing: special
- Evidence required: public utility status product receipts financial ratio and county facts
- Effective-window status: current regime verified scalar rate not transaction constant
- Runtime boundary: public service company tax engine required
- Before operational use: PSC tax engine; seller financial facts; independent review
State authority research source 1 · State authority research source 2
service
Research observation — independent review required
Services are broadly included in the seller GET base.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: general service business gross income
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: service identity receipts and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller liability get required
- Before operational use: seller-liability accounting; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
admission
Research observation — independent review required
Theaters and amusements are expressly taxed at four percent plus county surcharge.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 4%
- Local rate: 0.5%
- Taxable base: theater and amusement gross income
- Local interaction: ordinary local stack
- Sourcing: special
- Evidence required: amusement receipts and county situs
- Effective start: 2024-01-01
- Effective end: 2030-12-31
- Effective-window status: current uniform county surcharge window exact
- Runtime boundary: seller liability get required
- Before operational use: seller-liability accounting; independent review
State authority research source 1 · State authority research source 2
Returns and filing workflows
The principal repository-tracked return is G-45. A paper channel exists, but the current form version and account eligibility still require confirmation.
- Tracked form version: Rev. 2025 (use for taxable periods beginning on or after January 1, 2026)
- Paper filing posture: accepted
- Account data required: state tax account number, filing frequency, hi get default activity class, hi get home district
Repository-verified workflow outputs
- Worksheet for portal entry
Marketplace-facilitated sales
Marketplace treatment is applied within the state's gross-receipts regime and remains sensitive to product or business classification.
Registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately.
Exemption documentation
The repository tracks Resale Certificate for Goods (General Form 1) and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population.
How Prophit supports the work
Prophit currently structures Hawaii transaction data for worksheet for portal entry. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.
- Research coverage — Inventory tracked: 41 treatment records across 28 product families
- Jurisdiction logic — Evidence-gated: State, local, sourcing, and special-regime facts require current situs evidence
- Workflow output — Available: Worksheet for portal entry
- Direct transmission — Authority-gated: Not represented by this public guide as authorized or available
Product availability varies by jurisdiction and customer configuration. Workflow support does not establish registration, filing authority, credentials, agency acceptance, or tax advice.
Official and reviewed sources
Rules change. Confirm the current source and effective period before acting.
- Hawaii official rate or boundary source
- Hawaii tax authority or filing guidance
- Hawaii tax authority or filing guidance
- Hawaii tax authority or filing guidance
- Hawaii tax authority or filing guidance
- Hawaii tax authority or filing guidance
- Hawaii tax authority or filing guidance
- Hawaii tax authority or filing guidance