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Hawaii GET, explained.

Hawaii does not impose a traditional sales tax — it levies a General Excise Tax (GET) on businesses for the privilege of conducting business in the state. The GET applies to virtually all gross income, including services, SaaS, and digital goods that most states exempt. Here is everything a remote seller needs to know.

Economic nexus threshold
$100,000
Statewide GET base rate
4%
Transaction threshold
200
HonoluluPearl CityKailuaKahuluiHilo
Hawaii · major filing jurisdictions
Nexus · Hawaii

When you owe GET in Hawaii.

Hawaii uses a General Excise Tax rather than a conventional sales tax, but the nexus logic for remote sellers is similar: once you cross the economic threshold or establish a physical presence, you must register and remit GET on all Hawaii-source gross income. Either condition alone is enough.

Economic nexus
Threshold
$100,000 in gross income from Hawaii or 200 separate transactions delivered into Hawaii
Measurement type
Sales or transactions — either test can trigger the obligation independently
Measurement period
Current or preceding calendar year
Included
Gross income from tangible personal property delivered in Hawaii, services used or consumed in Hawaii, and intangible property (including SaaS and digital goods) used in Hawaii all count toward the threshold
Marketplaces
Marketplace-facilitator sales count toward your threshold — Hawaii did not exclude marketplace transactions from the economic-nexus measurement
Physical nexus
Office or branch locationEmployees / remote workersWarehouse or 3PL inventoryAgents or representativesConstruction or project sites

Any physical presence in Hawaii — including a remote employee working from home on the islands — creates a GET obligation from the first dollar of Hawaii-source income, with no sales threshold to meet first. The breadth of the GET means nearly every type of business activity triggers registration.

Rates · Hawaii

GET rates, island by island.

The statewide GET base rate is 4%. Hawaii's four counties may levy a 0.5% county surcharge, and all major population centers currently collect it, bringing the effective rate to 4.5%. Unlike a traditional sales tax, the GET applies to virtually every category of gross income — services, SaaS, and digital goods are all taxable at the same rate as physical goods.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
HawaiiStatewide GET rate4%4%4%4%4%
Honolulu4.5%4.5%4.5%4.5%4.5%
Hilo4.5%4.5%4.5%4.5%4.5%
Kailua4.5%4.5%4.5%4.5%4.5%
Pearl City4.5%4.5%4.5%4.5%4.5%
Kahului4.5%4.5%4.5%4.5%4.5%

The 4.5% rate reflects the 4% statewide GET base plus the 0.5% county surcharge in effect for Honolulu County (Oahu) and Maui County. The Big Island and Kauai also levy the surcharge. Unlike most US states, Hawaii taxes services, SaaS, and digital goods at the same rate as physical goods. Rates verified as of June 11, 2026.

Need the exact GET rate for a specific address or invoice? Our calculator returns the combined statewide and county GET rate for any Hawaii location.

Open the sales tax calculator
Taxability · Hawaii

Is your product or service taxable here?

Hawaii's GET is one of the broadest consumption taxes in the United States. Because it is a tax on the privilege of doing business — not a tax on a buyer's purchase — nearly every category of gross income is subject to GET. Services, SaaS, and digital goods that are exempt in most states are fully taxable in Hawaii.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Hawaii are subject to GET at the combined rate for the delivery address — 4.5% for all major population centers.
SaaS & cloud softwareTaxableBoth B2B and B2C SaaS are taxable in Hawaii. The GET applies to gross income from remotely-accessed software used in Hawaii, regardless of where the servers are located.
Digital goodsTaxableDownloads, streaming video, e-books, and other electronically delivered products are taxable under the GET as intangible property used in Hawaii.
Professional servicesTaxableConsulting, legal, design, accounting, and other professional services rendered for Hawaii customers are subject to GET. This is a key difference from most US states.
General servicesTaxableVirtually all service income — from repair services to staffing — falls within the GET's broad base on business activity in Hawaii.
Wholesale / resale transactionsPartialWholesale sales to licensed GET dealers are taxed at a reduced rate (0.5%) rather than the full retail rate, provided the buyer holds a valid Hawaii GET license and the sale is for resale.
Filings · Hawaii

GET filing schedules and due dates.

Hawaii's Department of Taxation assigns a filing frequency at registration based on expected GET liability. Remote sellers file using Hawaii Tax Online (Hawaii's e-filing portal). The periodic return is Form G-45; the annual reconciliation is Form G-49.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for remote sellersForm G-45, General Excise/Use Tax Return20th of the following monthSellers with higher GET liability as assigned by the Department of Taxation
QuarterlyForm G-45, General Excise/Use Tax Return20th of the month following the quarter end — April 20, July 20, October 20, January 20Smaller sellers with moderate GET liability
Semi-annuallyForm G-45, General Excise/Use Tax Return20th of the month following each half-year periodLower-volume sellers as assigned
Annual reconciliationForm G-49, Annual Return & ReconciliationApril 20 for the prior calendar yearRequired for all GET filers regardless of periodic filing frequency; reconciles the year's G-45 returns

Crossed the Hawaii threshold, or unsure?

A Commenda expert will review your Hawaii GET exposure, register you with the Hawaii Department of Taxation, and manage your G-45 and G-49 filing calendar — typically within a week.

The state authority

Hawaii Department of Taxation — the GET authority.

The Hawaii Department of Taxation administers GET through Hawaii Tax Online, the state's unified e-filing portal. One account covers registration, periodic G-45 returns, the annual G-49 reconciliation, and payments — no separate county portals are required.

tax.hawaii.gov

Registration requires a Tax Portal username and password. Your GET account number will be in the format GE-XXX-XXX-XXXX-XX. Foreign businesses without a US SSN should plan ahead — a responsible party or professional service can simplify the process.

What you can do there
  • Register for a GET license

    Apply online through Hawaii Tax Online. There is a $20 registration fee per location for a GET license.

  • File G-45 and G-49 returns

    Periodic G-45 returns and the annual G-49 reconciliation are both filed and paid through the same Hawaii Tax Online account.

  • Look up rates by county

    The Department of Taxation publishes current GET rates by county, including whether the county surcharge applies.

  • Verify a resale certificate

    Confirm that a buyer's Hawaii GET license is active before accepting a wholesale resale certificate and applying the reduced 0.5% rate.

Exposure & exemptions · Hawaii

If you're behind, or your buyers qualify for the reduced rate.

Back-period exposure & voluntary disclosure

Hawaii offers a voluntary disclosure program for out-of-state sellers who come forward before the Department of Taxation contacts them. Coming forward proactively limits the lookback period and can result in penalty abatement.

Lookback
Generally limited to 3 years under a voluntary disclosure agreement — versus the standard 3-year assessment period that can extend further for fraud or non-filing
Penalties
May be waived or reduced under the voluntary disclosure program
Interest
Still owed on unpaid GET — interest relief is not typically granted
Non-filing
No statute of limitations runs until a return is filed; unregistered sellers can owe GET for multiple open years

Resale and exemption certificates accepted

Hawaii's GET exemption landscape is narrow — most buyers pay GET. The main relief for sellers is the reduced wholesale rate when selling to a licensed GET dealer for resale. Keep certificates on file; the burden of proof rests with the seller.

Resale (wholesale)
Buyer must hold an active Hawaii GET license. Sales for resale are taxed at the reduced wholesale rate of 0.5% rather than the full retail rate — not fully exempt.
Federal government
Sales to the US federal government and its agencies are exempt from Hawaii GET under federal supremacy — no Hawaii-specific certificate form required.
Nonprofit organizations
Hawaii GET exemptions for nonprofits are limited and must be specifically authorized by statute. Most 501(c)(3) organizations are not automatically exempt from GET.
Multi-state (MTC)
Hawaii is not a member of the Streamlined Sales Tax (SST) program. The MTC Uniform Sales and Use Tax Exemption Certificate is not broadly accepted; Hawaii-specific documentation is required.

FAQ · Hawaii

Hawaii GET questions, answered.

The questions remote sellers ask us most about Hawaii's General Excise Tax.
Read our FAQ library

A traditional sales tax is imposed on the buyer at the point of sale. Hawaii's General Excise Tax is imposed on the business for the privilege of conducting business in the state — it is a tax on gross income, not on a transaction. In practice, most businesses pass the GET on to their customers, but the legal obligation runs to the seller. This distinction matters because the GET applies to a much broader base than a typical sales tax, including services and SaaS that most states exempt.

Yes. Professional services, general services, and virtually all service income received from Hawaii customers are subject to GET. This is one of the most significant differences from the mainland US states, where services are typically exempt from sales tax. Consulting, software development, legal, accounting, and design services are all taxable in Hawaii.

Yes. SaaS and cloud-based software are taxable under Hawaii GET for both B2B and B2C customers. Hawaii taxes gross income from intangible property, including remotely-accessed software, used in Hawaii — regardless of where the seller's servers are located.

Yes. Hawaii uses an OR-type test: you meet the threshold if you have $100,000 or more in gross income from Hawaii sources, or 200 or more separate transactions delivered into Hawaii, in the current or preceding calendar year. Either condition alone is enough to require registration.

Yes. Hawaii did not exclude marketplace transactions from the economic nexus measurement. Sales made through Amazon, Etsy, or other marketplace facilitators count toward your $100,000 or 200-transaction threshold, even if the marketplace collects the GET on those sales.

The statewide GET base rate is 4%. Hawaii's counties can levy an additional 0.5% county surcharge, and all four counties (Honolulu, Hawaii, Maui, and Kauai) currently collect it, bringing the effective rate to 4.5% for deliveries to most Hawaii addresses. When you see 4.5% cited, it reflects the base plus the county surcharge.

Remote sellers file Form G-45 (General Excise/Use Tax Return) for each assigned periodic period — monthly, quarterly, or semi-annually. At the end of each calendar year, all GET filers must also file Form G-49 (Annual Return and Reconciliation) to reconcile the year's G-45 returns. Both are filed through Hawaii Tax Online at tax.hawaii.gov.

Yes. Commenda monitors your Hawaii exposure, registers you with the Department of Taxation, calculates the right GET rate on every transaction, and files your G-45 periodic returns and annual G-49 reconciliation on schedule. Book a call to see it applied to your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.