Hawaii Sales Tax Guide

General Excise Tax (GET), a seller-side gross-income tax, plus county surcharge

Statewide general taxYes

Primary returnG-45 · 2026 due dates

Marketplace postureClassification-sensitive

Exemption formG-17

What people ask about Hawaii sales tax

Start with the high-impact answers, then use the complete rule explorer for product-specific and long-tail research.

01Does 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.

02What 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.

03What 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.

04How 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.

05What 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.

06Does 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.

07What 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.

08How 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.

09What 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.

10What 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.

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Explain the amounts on your return.

Trace a generated sample return to its source rows. See how seller sales, marketplace activity and unresolved responsibility are separated.

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Synthetic Virginia package demonstration. Review, authorization and state acceptance remain separate steps.

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How Hawaii's 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.

The headline rate is only the beginning

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

Rules that can change the answer

Product identity should be established before a rate is selected. In Hawaii, examples that deserve their own rule path 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 are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Beyond three headline examples

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.

41treatment records

28product families

professional servicebuilding materialcustom softwaredurable medical equipmentgroceryprescription drug human

Explore all 41 Hawaii research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

Search this state's rule research

41 of 41 records shown

general tangible personal propertyspecial

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 propertyno rate

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 propertyno rate

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 propertyspecial

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

resalereduced

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 inputreduced

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 materialspecial

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 materialreduced

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

State authority research source

construction servicespecial

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

groceryspecial

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

groceryno rate

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

State authority research source

prepared foodspecial

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

candyspecial

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 drinkspecial

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

clothingspecial

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 humanspecial

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 humanno rate

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 humanspecial

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 equipmentno rate

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 equipmentspecial

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 servicespecial

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 serviceno rate

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 servicespecial

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

rentalspecial

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 servicespecial

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 servicespecial

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 softwarespecial

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 softwarereduced

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 softwarespecial

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 softwarereduced

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

saasunresolved

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 visualunresolved

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 bookunresolved

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

shippingspecial

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

shippingno rate

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

lodgingunresolved

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

telecommunicationsspecial

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

telecommunicationsunresolved

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 energyunresolved

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

servicespecial

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

admissionspecial

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

Working with G-45

The principal repository-tracked return is G-45. A paper channel exists, but the current form version and account eligibility still require confirmation.

How to file Hawaii sales tax: 2026 due dates, frequencies, and forms →

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

Collected by a marketplace does not mean invisible

Marketplace treatment is applied within the state's gross-receipts regime and remains sensitive to product or business classification.

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

Resale Certificate for Goods (General Form 1)

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

State-specific knowledge, carried into the workflow

Prophit currently structures Hawaii transaction data for worksheet for portal entry. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked41 treatment records across 28 product families

Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence

Workflow outputAvailableWorksheet for portal entry

Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of October 26, 2026

What people ask about Hawaii sales tax

Need to calculate tax on actual sales?

Calculate tax in your own system.

Explain the amounts on your return.

How Hawaii's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

Working with G-45

Collected by a marketplace does not mean invisible

Resale Certificate for Goods (General Form 1)

State-specific knowledge, carried into the workflow

Start with the authority

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