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excise tax

An excise tax is a tax imposed on the manufacture, sale, or use of goods—such as cigarettes, fuel, or alcohol—or on an occupation—such as a license tax or an attorney occupation tax—or on an activity such as gambling or betting.

Excise taxes may be ad valorem (calculated by percentage) or specific (calculated per unit).

In Hawaii, excise taxes are levied on various goods and activities. The state imposes a General Excise Tax (GET) which is somewhat different from a sales tax used in other states. The GET is charged on businesses for the privilege of conducting business in Hawaii and is typically passed on to the consumer. It applies to nearly all business activities, including retail sales, commissions, rental income, and services. The rate is generally 4% but can vary depending on the county and specific business activities. Hawaii also imposes specific excise taxes on items such as cigarettes, alcohol, and fuel. These taxes are often specific, meaning they are a set amount per unit, such as per gallon or per pack. Additionally, there are excise taxes related to gambling and betting, although Hawaii has strict laws prohibiting most forms of gambling. There is no specific occupation tax for attorneys in Hawaii; however, they, like all other businesses, are subject to the GET on their legal services.

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Taxes

excise tax

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Taxes

excise tax

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