Hawaii Sales Tax Rules and Regulations - Taxify

Hawaii State Sales Tax

Quick Guide

Contact Information

Website: www.tax.hawaii.gov
Phone: (808) 587-4242

Sales Tax Rate

Base Rate: 4.000% with a 0.5% surcharge added in the City and County of Honolulu

Hawaii Sales Tax Facts

Is Hawaii a destination or origin based state? Destination
Is Hawaii a SST Certified State? No
Are zero file returns required in Hawaii? No
Is shipping taxable in Hawaii? No

Hawaii does not have a general sales tax, but does have what it calls a “General Excise Tax” and a use tax that applies to almost all types of transactions. The tax is technically charged to the business, but Hawaii law allows for the cost to be passed on to the consumer. Even though the cost can be passed on to the consumer, the business does not need to show the charge as a separate line item on the receipt. Also, unlike most other states, rent, medical services and perishable foods are subject to the excise tax. Shipping is generally taxable in this state. It doesn’t matter if the shipping charge is listed separately or if it is included in the price of the item.

Hawaii Nexus Information

Triggers for Nexus

Even though nexus may not be created through specific activities, all transactions taking place in Hawaii may still be subject to the State of Hawaii’s General Excise/Use Tax.

Does Amazon Have Warehousing in Hawaii?

No

Hawaii Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Hawaii Sales Tax Information

Filing Requirements: Filing can be completed via paper by downloading Form G-45 or online through the state’s ELF system. An annual return, Form G-49, is also required for reconciliation purposes.

What Will You Need: You will need your FEIN number and password to login to the state’s electronic filing system. When registering for electronic filing, please allow 24 hours before attempting to file any returns.

Register For a Sales Tax License: An application for a general excise tax license, Form BB-1, must be completed and submitted to the Department. Licenses may be obtained by mail or online. A “one-time” license may be requested if you do not anticipate doing any additional business in the State.

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