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Hawaii State Tax Information

Hawaii

What payment solution am I using?  (Not sure? Click here to find out how to identify your account)
IBA Travel Account:  No, IBAs are not tax exempt
CBA Travel Account: Yes, CBAs are exempt for "goods/tangibles", but not for "services".
GSA SmartPay Tax Advantage Travel Card Account:  Yes, includes CBAs that are exempt for lodging and rental cars only.
Purchase Account (CBA):  Yes, CBAs are exempt for "goods/tangibles", but not for "services".

Note:  The GSA SmartPay Tax Advantage Travel Card Account will not be available until November 30, 2018.

Attention: The State of Hawaii has repealed Act 105 as of June 30, 2013 which means the temporary suspension of exemptions of taxes on federal purchases of goods has been lifted.  Therefore, the State of Hawaii will exempt federal government customers from the General Excise Tax for the Purchase of "goods/tangibles" when using a Purchase Card. However, federal government employees will still be charged taxes for "services".

History of Hawaii's Taxation Status: Unlike most states, Hawaii doesn't have a sales tax.  Hawaii had previously provided an exemption for sales to the Federal Government prior to releasing Act 105, which suspended this exemption.  However, Tax Information Release No. 2013-04 suspends Act 105 and means Hawaii is no longer charging taxes on Federal spending on goods/tangibles when using a GSA Purchase Card.  

Contact Information:  For questions, concerns and guidelines for reclamation of taxes please email tax.directors.office@hawaii.gov or call 1-(808) 587-1510 (Hawaii is 6 hours behind EST)

What forms if any will I need?
No forms are required for Hawaii.

Who is the main point of contact?
State of Hawaii Department of Taxation Technical Section Staff
Phone:  (808) 587-1577
Email:   tax.technical.section@hawaii.gov

What are the important links?
Hawaii Department of Taxation

Are there any additional information or instructions?
N/A

 

*Updated 06/13/17

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