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Taxes

sales tax

Sales tax is a tax imposed by state and local governments on the sale of goods and services and is usually calculated as a percentage of the sale price. Sales tax is sometimes referred to as retail sales tax.

In Hawaii, the state does not impose a traditional sales tax. Instead, it has a General Excise Tax (GET) that is levied on all business activities, including retail sales, services, and commissions. The GET is a gross receipts tax, meaning it is charged on the business's total revenue without deductions for business expenses. The standard GET rate is 4%, but it can vary by county, with some counties adding a surcharge. For example, Oahu has a 0.5% county surcharge, making the total GET rate 4.5% in that county. Unlike a traditional sales tax, the GET is imposed on the seller rather than the consumer. However, businesses often pass this tax on to the consumer by including it in the price of goods and services. It's important to note that while the GET is similar to a sales tax in that it affects the final price paid by consumers, it is broader in scope and applies to a wider range of transactions.

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Taxes

sales tax

Individual & Family Legal Plan

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Hawaii State Code

Articles

Taxes

sales tax

Hawaii State Code