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;
0.15% on insurance solicitors.
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 2016 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.
Last Revised: August 19, 2016