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HI Sales & Use Tax Rate Changes Effective January 1, 2021.
Combined with the state Sales Tax (get Seller's Permit) , the highest Sales Tax (get Seller's Permit) rate in Hawaii is 4.5% in the cities of Honolulu, Waipahu, Ewa Beach, Mililani and Kaneohe (and 69 other cities).
Hawaii doesn't have a Sales Tax (get Seller's Permit) , but it does impose the general excise tax (GET) “at every level of transaction on goods and services… .” The GET is 4% throughout most of Hawaii, and 4.5% on Oahu,but the state allows a business to charge their customers a maximum of 4.712% to help recoup some of their total GET.
I would like to start a business in Hawaii. What do I need to do?
All businesses must obtain a seller's permit in HI. Also called an excise tax license.
What is the fee for a GET license?
A one-time $59 and it included a $20 government fee.
How can I apply for a Seller's permit GET license?
You can apply here online.
Where do I mail the application for the Seller's permit GET license to?
You don't need to mail it. Just submit you info and pay. We will obtain and email and mail it to you.
Can I apply for a GET license online?
You can apply here online.
Where else can I obtain a GET license?
You can apply here online.
Is there a fee to request a duplicate license?
No. The registration fee is a onetime fee of $20.
Can I re-activate a GET license that has already been closed?
No. Once a GET license has been closed, you will need to apply for a new GET license to continue doing business in the State of Hawaii.
I have misplaced my GET license. How can I replace it? Is there an additional fee?
If you have paid the one-time $20 license fee, there will be no additional charge.
How long after submitting a Seller's permit application by mail, walk-in or online can I expect to receive my GET license?
The normal processing time for mail or walk-in applications is 10-15 working days. For online applications, an email is sent to you with the general excise identification number within three to five days and after this process you should receive your license within a week.
How long after submitting a Seller's permit application by mail, walk-in or online can I expect to receive my Seller's permit booklet?
The Hawaii Tax Department no longer sends booklets out automatically, you must request a booklet to be sent to you. Generally, a request for a booklet is sent within a month, depending on the volume of booklet request DOTAX receives.
What are the due dates for filing periodic GET returns?
The due date for filing periodic returns (Monthly, Quarterly and Semi-annually) is the 20th day of the month following the close of the tax period. For example: Monthly filer, filing for the month of January, the due date is February 20th, Quarterly filer, filing for the period ending March, the due date is April 20th and a Semi-annual filer, filing for the period ending June, the due date is July 20th.
What is the due date for filing an annual GET return?
The due date is the 20th day of the fourth month following the close of the taxable year. For calendar year filers, the due date is April 20th of the following year.
What is Hawaii’s Sales Tax (get Seller's Permit) rate?
Hawaii does not have a Sales Tax (get Seller's Permit) ; instead, we have the GET, which is assessed on all business activities. The tax rate is .15% for Insurance Commission, .50% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale, and 4% for all others. For differences between the GET and Sales Tax (get Seller's Permit) , please see Seller's permit .
If your business activity is taxed at the 4% rate and is conducting business on Oahu, you are also subject to the .50% Oahu County Surcharge Tax. For more information regarding the Oahu County Surcharge Tax.
What is the formula for calculating penalty?
The penalty for failure to file a return on time is calculated at 5% per month, or part of a month, on the unpaid tax up to a maximum of 25%.
What is the formula for calculating Interest?
Interest is calculated at 2/3 of 1% per month or part of a month, on unpaid taxes and penalties beginning with the first calendar day after the date prescribed for payment, whether or not the first calendar day falls on a Saturday, Sunday or legal holiday.
Are we allowed to pass on the business tax to the customer?
Yes, but you must remember the tax is on the business and not on the customer.
Why doesn’t my billing notice show the total amount paid (CST payment/charges not shown on bill)?
The payment is first applied to the CST (Oahu County Surcharge Tax), including any penalties and interest. The remainder of the payment is then applied to the GET. In most cases because there is no balance due for CST, the current billing notices were set up to only reflect balance due amounts, which is usually only the GET. DOTAX is currently working on adjusting these notices to reflect the full payment and details of how the full payment was applied. |