Hawaii sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority. Hawaii administers its tax as a General Excise Tax (GET), which changes more than the name.
Hawaii: rate, nexus & administration.
- State General Excise Tax (GET) rate
- 4%
- Local rates
- All four counties add a 0.5% surcharge; sellers may visibly pass on up to 4.712%
- Economic nexus
- $100,000 or 200 transactions · effective July 1, 2018Controlling authority: Haw. Rev. Stat. § 237-2.5(b)(1), (2) ↗
- Marketplace facilitator
- Yes — effective January 1, 2020
- Streamlined (SST)
- Not a member
- Administered by
- Hawaii Department of Taxation ↗
What to watch in Hawaii
- GET is a gross receipts tax on the business, not the buyer — and it reaches nearly everything, including services and SaaS.
- Wholesale transactions aren’t exempt; they’re taxed at a reduced 0.5% rate.
- Because the base is so broad, "we only sell services" is not a safe assumption of non-taxability in Hawaii.
Rates, thresholds, and taxability change mid-year — verify against the Hawaii Department of Taxation before advising. In L3i, every determination is cited to the controlling authority.
The Hawaii voluntary disclosure agreement.
Behind in Hawaii? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Hawaii Department of Taxation ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Hawaii, in brief.
What is the economic nexus threshold in Hawaii?
$100,000 or 200 transactions, effective July 1, 2018. Once the threshold is crossed, remote sellers must register with the Hawaii Department of Taxation and begin collecting.
What is the sales tax rate in Hawaii?
The state General Excise Tax (GET) rate is 4%. All four counties add a 0.5% surcharge; sellers may visibly pass on up to 4.712%.
Do marketplace facilitators collect Hawaii sales tax?
Yes — marketplace facilitators have been required to collect since January 1, 2020. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Hawaii sales tax?
Register with the Hawaii Department of Taxation before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 or 200 transactions).
Does Hawaii offer a voluntary disclosure agreement (VDA)?
Yes — the Hawaii Department of Taxation administers a voluntary disclosure program with a lookback of 72 months (6 years). Penalties are not automatically waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Hawaii determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Hawaii question starts further ahead.
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