4% (4.5% on Oahu, effective 1/1/07) on retail sale of goods, sale of services, contracting, commissions, rent, interest, and other activities. Lower tax rates apply on resold services and subleases; as of October 1, 2001, motor carriers, common carriers by water, and contract carriers formerly taxed under the public service company tax

0.5% on wholesaling, selected intermediary services, manufacturing, producing, real property subleasing, canning and blind, deaf or totally disabled persons;

0.15% on insurance solicitors.

Gross income from contracting and other services exported out of the state is exempt.