The formulas
- Sales tax = sale x (4% + local rate)
- Nexus when counted sales are at least $100,000 or transactions are at least 200, in the current or preceding calendar year
- Counted sales = direct sales + marketplace sales
How it works
Figures current as of November 2026.
Hawaii levies a general excise tax on the seller; the rate for retail sales is 4 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (the county surcharge for the county of delivery) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Hawaii must register and collect once it has at least $100,000 of gross income or receipts from Hawaii, or at least 200 separate transactions, in the current or preceding calendar year. Sales you make through a marketplace facilitator count toward your own Hawaii threshold, together with your direct sales.
The general excise tax is imposed on the seller, not the buyer. A seller can pass it on to the buyer as a separate charge. The tool shows 4 percent of the sale plus the county surcharge you enter.
A seller with a physical presence in Hawaii, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Hawaii sales tax rate?
Hawaii levies a general excise tax on the seller; the rate for retail sales is 4 percent. Local rates are added on top by delivery address.
What is the Hawaii economic nexus threshold?
At least $100,000 of gross income or receipts from Hawaii, or at least 200 separate transactions, in the current or preceding calendar year.
Do marketplace sales count toward the Hawaii threshold?
Sales you make through a marketplace facilitator count toward your own Hawaii threshold, together with your direct sales.
Sources
- Hawaii Department of Taxation, General Excise Tax (GET)
- Hawaii Department of Taxation, Tax Information Release 2019-03 (revised)
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.