State Spotlight Series HI
Hawaii state sales tax actually does not exist. Instead Hawaii has something they refer to as a GET, or a general excise tax. Sales taxes are all about collecting money and taxes from the consumer. Excise taxes are about taxing the actual business entity. However, businesses can pass on the GET to the customers, charging them just like most states have businesses charge sales tax.
Hawaii’s economic nexus law applies if you sell more than 100,000 dollars worth of merchandise or if you have more than 200 separate transactions. Both the transaction and the amount limit have to happen in the previous calendar year. The bill is not retroactive and came into effect July 1, 2018. Like many states, Hawaii did not waste anytime after the Wayfair decision.