Honolulu Sales and Use Tax Rates - Retailer Guide

Taxation and Finance Hawaii 3 Minutes Read · published February 09, 2026 Flag of Hawaii

Honolulu, Hawaii retailers operate under the State of Hawaii General Excise and Use Tax framework rather than a separate city sales tax. This guide explains the applicable tax rates, registration and reporting responsibilities, common exemptions, and enforcement channels that affect businesses operating in the City and County of Honolulu. The state Department of Taxation administers the General Excise Tax (GET) and related use tax rules; local business obligations for licensing and certain local fees are administered by City departments. For official rules and rate tables see the Department of Taxation guidance linked below[1].

Tax rates and scope

Hawaii imposes a General Excise Tax on business gross income; a separate “sales tax” as used in many states generally is not levied by Hawaii. The GET applies to retailing, wholesaling, services, rentals and other business activities. Rates and any sector-specific multipliers are published by the State Department of Taxation; local fees or transient taxes may apply for specific activities or lodging.

Penalties & Enforcement

The primary enforcer for tax assessment, collection, and penalty determination is the Hawaii Department of Taxation; the City and County of Honolulu enforces local licensing and certain municipal compliance obligations. Exact civil penalty amounts and schedules for failure to register, file or remit are published by the Department of Taxation or in applicable statutes; if specific fine amounts or escalation steps are not shown on the cited page, this guide notes that they are "not specified on the cited page" and directs readers to the official source for current figures.[1]

  • Monetary penalties: amounts not specified on the cited page; consult the Department of Taxation guidance for precise penalty rates and interest calculations.
  • Escalation: first, repeat, and continuing offences are handled under administrative procedures; specific escalation schedules are not specified on the cited page.
  • Non-monetary sanctions: assessments, liens, collection notices, administrative holds, and referral to legal action or courts for collection are possible.
  • Enforcer and complaints: Hawaii Department of Taxation administers GET; City & County of Honolulu departments handle local business licensing and inspections; use the official contact pages to report issues or request assistance.[1]
  • Appeals and review: administrative appeal routes exist through the Department of Taxation's procedures; specific time limits for filing appeals are not specified on the cited page.
Failure to register or remit GET can trigger assessments and collection actions by the Department of Taxation.

Applications & Forms

Registration to collect and remit GET and the official filing forms and schedules are published by the Hawaii Department of Taxation. Specific form names and filing frequencies (monthly, quarterly, annual) are listed on the Department of Taxation website; if a named municipal form is required by the City and County of Honolulu, the City's licensing pages will show submission instructions. See the Department of Taxation for registration and form downloads.[1]

Common violations and typical outcomes

  • Failing to register a business for GET: leads to notices and assessment (amounts not specified on the cited page).
  • Late or missing returns: interest and penalties apply per Department of Taxation schedules.
  • Underreporting receipts or improper exemption claims: may trigger audits and reassessments.

FAQ

Do Honolulu retailers charge a city sales tax?
No. Hawaii uses a General Excise Tax (GET) imposed on business gross income rather than a separate statewide retail sales tax; retailers must register and remit GET as required by the State Department of Taxation.[1]
How do I register to remit GET?
Register with the Hawaii Department of Taxation for a GET license and follow the filing instructions on the Department's site; local business licenses or permits from the City and County of Honolulu may also be required depending on activity and location.[1]

How-To

  1. Determine whether your activity is subject to GET by reviewing the Department of Taxation guidance.
  2. Register for a GET account with the Department of Taxation and obtain any required City business licenses.
  3. Collect or record gross receipts, apply any lawful exemptions, and retain accurate sales records and receipts.
  4. File returns and remit taxes by the required due dates; respond promptly to notices or audit requests.

Key Takeaways

  • Hawaii uses GET on business income; there is not a separate statewide sales tax.
  • Register with the State Department of Taxation and check City licensing rules for Honolulu.
  • Keep accurate records and meet filing deadlines to avoid enforcement actions.

Help and Support / Resources

  1. [1] Hawaii Department of Taxation - General Excise and Use Tax

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