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Taxes in Hawaii
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Summary of Taxes Imposed in Hawaii

MOTOR VEHICLE WEIGHT TAX (Chapter 249 and County Ordinances) - Imposed on the net weight of passenger and commercial vehicles. State tax rates are:
- 0.75¢ per lb. for vehicles weighing up to 4,000 lbs.
- 1.00¢ per lb. for vehicles weighing over 4,000 to 7,000 lbs.
- 1.25¢ per lb. for vehicles weighing over 7,000 lbs. to 10,000 lbs.
- $150 for vehicles weighing over 10,000 lbs.

County vehicle weight taxes are additional:

- City & County of Honolulu, commercial vehicles, 2.50¢ per lb.; passenger vehicles and noncommercial vehicles not weighing more than 6,500 lbs., 2.00¢ per lb.; minimum $12 on motor vehicles, $1 on others;

- Hawaii County, commercial 1.00¢ per lb.; passenger 0.50¢ per lb. and a $6 minimum;

- Maui County, commercial 1.50¢ per lb.; passenger 1.25¢ per lb. and a $6 minimum;

- Kauai County, commercial 2.00¢ per lb.; passenger 0.75¢ per lb. with $12 minimum.

Distribution: State tax to state highway fund and county tax to respective county highway 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.

Last Revised: June 20, 2004

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