Taxes in Hawaii
GENERAL EXCISE (Gross Income) TAX (Chapter 237) - On gross income, gross receipts, or gross proceeds of all business activities at following rates:
4% (4.5% on Oahu) on retail sale of goods, sale of services, contracting, commissions, rent, interest, and other activities.
0.5% on wholesaling, selected intermediary services, manufacturing, producing,
real property subleasing, canning and blind, deaf or totally disabled persons;
Gross income from tangible personal property, contracting, and services exported out of the state is exempt.
Distribution: State general fund.
SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes, as amended
through the 2013 legislative session, and Revised
Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.
Last Revised: May 23, 2014