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Taxes in Hawaii
Personal Income
Corporate Income
Estate & Transfer
General Excise
Transient
  Accommodations
Use
Public Service Company
Public Utility Franchise
Financial Institutions
Fuel
Environmental
  Response
Liquor
Tobacco
Real Property
Conveyance
Vehicle Weight
Rental/Tour Vehicle
Insurance Premiums

Per Capita Tax Collections

Summary of Taxes Imposed in Hawaii

PUBLIC SERVICE COMPANIES TAX (Chapter 239) - On public utility gross income at graduated rates based on ratio of net to gross income. Minimum rate, 5.885%; maximum 8.2% except that land carriers are taxed at 5.35%. Utilities are exempt from general excise and property taxes.

Distribution: State general fund and (for revenues generated from a rate greater than 4% from utilities that are not taxed under the respective county real property tax) respective county general funds.

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes (1968), as amended, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.

Last Revised: July 1, 2003

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