The tax is also imposed on the value of services or contracting performed by unlicensed sellers at a point outside the state and imported or purchased for use or consumption in the state. Rates are the same as use tax on tangible personal property.
The tax is also imposed on the value of imported intangibles if granted by unlicensed sellers. such as on licensing fees. Rates are the same as use tax on tangible personal property.
The tax is not imposed on other activity classifications, such as commissions.
Distribution: State general fund.
SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes, as amended through the 2020 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.
Last Revised: August 18, 2021