Hawaii Sales Tax Guide for eCommerce Businesses
Hawaii Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
Hawaii's Sales Tax Authority
State Phone Information
808-587-4242
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Hawaii
4% to 4.5%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Hawaii?
GET - Unlike most states, rather than having a sales tax, Hawaii has a “General Excise Tax” (GET). Most businesses with any kind of presence in Hawaii, including providing services, will likely be subject to the general excise tax. Hawaii defines doing business in their General Excise Tax law, chapter 237-2.
If you have nexus in Hawaii, you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Hawaii charge sales tax on shipping?
Yes
Do you have physical nexus in Hawaii?
A seller has physical nexus in Hawaii if they have any of the following:
Most businesses with any kind of presence in Hawaii, including providing services, will likely be subject to the general excise tax.
Hawaii defines doing business in their General Excise Tax law, chapter 237-2 as “Business” includes all activities (personal, professional, or corporate) engaged in or caused to be engaged in with
the object of gain or economic benefit either direct or indirect, but does not include casual sales.
Do you have economic nexus in Hawaii?
Hawaii's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
In Hawaii the effective date for sales tax is July 1, 2018 and applies to the taxable year which begins after December 1, 2017.
What types of sales are included in Hawaii's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does Hawaii treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does Hawaii have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Hawaii general excise tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, general excise tax is generally due the next business day
How often are Sales Tax Returns filed?
Monthly, Quarterly or Yearly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the Hawaii Department of Taxation website to file online
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