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Hawaii Tax Information

  • The state does not have a sales tax; instead it assesses a General Excise Tax (GET) and a Transient Accomodation Tax (TAT) on merchants.
  • Individually billed accounts (IBA) are not exempt from GET or TAT.
  • Centrally billed accounts (CBA) may be exempt from GET.

Need help recognizing a card or telling if a card is an IBA or CBA?

Forms

Purchase Card

Notes

The state of Hawaii does not assess state sales tax on consumers. Instead, the state assesses GET on businesses for the sale of goods.

Notes for the GET:

  • Businesses have the ability to pass along the GET to cardholders.
  • If a business sells goods to the federal government, the sale is exempt and the business may claim a deduction.
  • Should the vendor not claim a deduction, the assessment of GET is allowable as it is not a state sales tax.

Laws, Regulations, Policies

Point of Contact

Updated February 15, 2023

Return to State Tax Forms

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