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
The tax is imposed on the value of services performed by unlicensed sellers at a point outside the state and imported or purchased for use in the state.
Distribution: State general fund.
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.