Free Hawaii Sales Tax (GET) Calculator
Hawaii Sales Tax (GET) Calculator
Found our Free Hawaii Sales Tax (GET) Calculator useful? Bookmark and share it.
How to Use the Hawaii Sales Tax (GET) Calculator
Our Hawaii Sales Tax (GET) Calculator is designed to be simple and straightforward, allowing you to quickly estimate the General Excise Tax (GET) for your purchases. Follow these easy steps:
1. Choose Your Calculation Method:
- ZIP Code: If you know the specific ZIP code of the location where the transaction will occur, select the “ZIP Code” radio button. This method provides the most precise estimate.
- Tax Region: If you only know the general tax region (e.g., Honolulu, Maui, Kauai, Hawaii), select the “Tax Region” radio button.
2. Select Your Location:
- If you chose ZIP Code:
- A dropdown menu labeled “Select ZIP Code” will appear.
- Scroll through the list and select the appropriate ZIP code. The list is sorted numerically for your convenience, and also displays the corresponding Tax Region.
- If you chose Tax Region:
- A dropdown menu labeled “Select Tax Region” will appear.
- Scroll through the list and select the relevant tax region. The list is sorted alphabetically.
3. Enter the Base Price:
- In the field labeled “Enter Base Price ($),” type in the pre-tax amount of your purchase.
- You can enter whole numbers or decimals (e.g., 100, 50.75).
- Ensure you enter a valid numerical value.
4. Calculate the Tax:
- Click the “Calculate Tax” button.
- The calculator will process the information and display the results below.
5. Review the Results:
- The “Result” section will show a detailed breakdown of the calculated tax:
- Calculation Method: Displays whether you used ZIP Code or Tax Region and which option was selected.
- Base Price: Shows the base price you input.
- State Tax: The amount of tax attributed to the State of Hawaii.
- County Tax: The amount of tax attributed to the specific county.
- Total Tax: The combined state and county tax.
- Total Cost: The base price plus the total tax.
- Each tax breakdown also shows the percentage that was used to create the calculation.
General Excise Tax (GET) in Hawaii
Understanding Hawaii’s General Excise Tax (GET) is crucial for both businesses and consumers. Here’s a comprehensive guide to help clarify common questions and provide essential information.
What is the Hawaii General Excise Tax (GET)?
Unlike a traditional sales tax, the GET is a tax levied on the gross receipts of businesses in Hawaii. This means it’s a tax on business activities, not directly on consumer purchases. While businesses often pass this tax on to consumers, it’s important to remember that the legal obligation to pay the GET rests with the business.
Key Differences Between GET and Sales Tax
- Tax Base: GET is levied on gross receipts, while sales tax is levied on the final sale price.
- Tax Payer: GET is paid by businesses, while sales tax is paid by consumers.
- Cascading Effect: The GET can be applied multiple times throughout the production and distribution process, creating a “cascading” effect.
GET Rates
- The base GET rate is 4% for most business activities.
- Exceptions:
- 0.15% for Insurance Commissions.
- 0.5% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale.
- County surcharges also apply, which are added to the 4% base rate.
County Surcharges
- County governments in Hawaii are authorized to impose a surcharge on the state GET.
- Current County Surcharges:
- City and County of Honolulu: 0.5% (effective January 1, 2007 – December 31, 2030)
- County of Hawaii: 0.5% (effective January 1, 2020 – December 31, 2030)
- County of Kauai: 0.5% (effective January 1, 2019 – December 31, 2030)
- County of Maui: 0.5% (effective January 1, 2024 – December 31, 2030)
- These surcharges do not apply to the 0.5% and 0.15% GET rates.
Understanding Hawaii's General Excise Tax (GET)
This section breaks down the essential information about Hawaii’s General Excise Tax (GET) based on the official “Tax Facts 37-1” document.
GET vs. Sales Tax
Hawaii does NOT have a sales tax. The GET is a distinct tax with key differences:
- Who pays: GET is a tax on businesses, not on consumers (like a sales tax).
- Collection: Businesses are not required to collect GET from customers (though they often do). Sales tax, on the other hand, is collected by businesses from customers.
GET Rates
- Most business activities: 4% (or 4.5% with county surcharge, see below).
- Wholesaling, Manufacturing, etc.: 0.5%
- Insurance Commissions: 0.15%
Passing on the GET
- Not required: Businesses are not legally obligated to pass the GET on to customers.
- Common practice: Many businesses do pass on the GET to recover costs. This is often called a “surcharge.”
- Maximum rates: There are maximum rates that businesses can charge when passing on the GET (these vary by county).
- Transparency: Businesses must clearly disclose if they are passing on the GET and obtain customer agreement.
County Surcharges
- Additional tax: County governments can add a surcharge on top of the 4% state GET rate.
- Current surcharges:
- Honolulu: 0.5%
- Hawaii: 0.5%
- Kauai: 0.5%
- Maui: 0.5% (effective January 1, 2024)
Important Considerations
- No double taxation: When a product is sold multiple times (e.g., wholesaler to retailer to consumer), each sale is taxed separately, not the same transaction twice.
- Tax-exempt organizations: Sales to nonprofits, government agencies, etc., are generally still subject to GET.
- Nonresidents: There is no GET exemption for nonresidents. However, if a business ships goods directly out-of-state, the sale is exempt.
For More Information
- Refer to the official Tax Facts 37-1 document for full details.
- Visit the Hawaii Department of Taxation website: tax.hawaii.gov
General Excise Tax (GET) Nexus in Hawaii
This section explains the concept of nexus and how it applies to the General Excise Tax (GET) in Hawaii, particularly for businesses located outside the state.
What is Nexus?
- Nexus is the connection or tie a business has with a state that gives the state the legal right to impose taxes.
- Historically, nexus was established through physical presence (e.g., employees, offices, stores) in a state.
- The South Dakota v. Wayfair, Inc. Supreme Court decision (2018) expanded nexus to include economic activity, allowing states to tax businesses with no physical presence.
Nexus Triggers in Hawaii
- Physical presence: Still triggers GET nexus (e.g., offices, employees, inventory).
- Economic nexus: Out-of-state sellers with no physical presence can have nexus if they meet either:
- $100,000 or more in gross revenue from Hawaii sales.
- 200 or more separate transactions with Hawaii customers in the current or previous year.
- Inventory in the state: Storing inventory in Hawaii, including through Fulfillment by Amazon (FBA), creates nexus.
- Marketplace sales: Marketplace facilitators (like Amazon) are responsible for collecting and remitting GET on behalf of third-party sellers.
- Non-collecting seller use tax reporting: Online platforms that list goods for sale but don’t collect tax have certain notice and reporting requirements.
- Trade shows: Participating in trade shows in Hawaii may create nexus.
Types of Nexus
- Affiliate nexus: Having connections with businesses in Hawaii (e.g., affiliates, partners).
- Click-through nexus: Currently not enforced in Hawaii.
- Trailing nexus: Nexus may continue even after a business ceases activities in the state (Hawaii’s policy is currently undefined).
Fulfillment by Amazon (FBA)
- FBA sellers with inventory stored in Hawaii likely have nexus.
- It’s crucial to track where inventory is stored to understand nexus obligations.
Sourcing Rules
- Hawaii uses destination-based sourcing, meaning the tax rate is determined by the buyer’s location (ship-to address).
Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.
Trusted By
Trusted by 3.2M+ Employees: 21 Years of Service Across Startups to Fortune 500 Enterprises
Join our ever-growing community of satisfied customers today and experience the unparalleled benefits of TimeTrex.
Strength In Numbers
Join The Companies Already Benefiting From TimeTrex
Time To Clock-In
Start your 30-day free trial!
Experience the Ultimate Workforce Solution and Revolutionize Your Business Today
- Eliminate Errors
- Simple & Easy To Use
- Real-time Reporting
Saving businesses time and money through better workforce management since 2003.
Copyright © 2025 TimeTrex. All Rights Reserved.