Hawaii Sales Tax Guide

A step-by-step guide to understanding Hawaii general excise tax rules.

Overview

Aloha! Pehea ʻoe? If it's time for you to start collecting general excise tax (aka sales tax) in Hawaii, you may be under a bit of stress. There's no place for stress on the island. Our guide to managing Hawaii sales and use tax will help you get started collecting, filing, and remitting tax to the Hawaii Department of Taxation.

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Table of Contents

1
An Overview of Hawaii Sales Tax

Understanding where, when, and how to collect Hawaii general excise tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting Hawaii internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

2
Hawaii General Excise Tax Nexus

Understanding whether you need to collect, file, and remit Hawaii general excise tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in Hawaii such as storing inventory in the state, hiring state residents, and click-through nexus.

3
Registering to Collect Hawaii General Excise Tax

You'll want to get started establishing Hawaii general excise tax compliance by understanding how to get your business registered for the necessary general excise tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in Hawaii.

4
Collecting General Excise Tax in Hawaii

After you've registered your business with the Hawaii Department of Taxation, you're ready to begin collecting sales tax. We'll review topics such as Hawaii sales tax exemptions, general excise tax holidays, and determining state and local general excise tax rates.

5
Filing Hawaii General Excise Tax Returns

Now that you're business is registered with the Hawaii Department of Taxation and collecting general excise tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

6
Hawaii General Excise Tax Filing Due Dates

Every business that registers to collect Hawaii general excise tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the Hawaii Department of Taxation.

7
Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, general excise tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned Hawaii general excise tax filing date. We'll also consider interest charges for late sales tax payments.

8
General Excise Tax on Hawaii Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in Hawaii. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.