Hawaii Sales Tax Guide for E-commerce Sellers

Rate structure

Hawaii's state rate is 4%; the combined state + local rate ranges from 4–4.5% GET (4.712% max pass-through). Sourcing: Destination.

COMPONENTRATENOTES

State rate4%Hawaii Tax Online general statewide rate

Local taxes4–4.5% GET (4.712% max pass-through)General Excise Tax on the seller's gross income (not a sales tax): 4% state + 0.5% county surcharge on Oahu, Hawaii, Kauai and Maui.

ReturnG-45 General Excise/Use Tax ReturnG-45 General Excise/Use Tax Return (retail 4% + county surcharge; marketplace = wholesale 0.5%)

Economic nexus threshold

You must register and collect once your Hawaii sales reach $100,000 or 200 orders, measured over the previous or current calendar year. Meeting either the sales or the order-count test triggers nexus. General Excise Tax; gross income. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Hawaii as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

Hawaii Tax Online assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Hawaii: Monthly · Quarterly · Semi-annual.

Due dates

Returns are due on the 20th of the month following the period (G-45). When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 5% per month up to 25%, plus interest.

Marketplace facilitator rules

Since January 2020, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Hawaii tax on your marketplace sales. How Hawaii treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionReported at the 0.5% wholesale GET rate rather than deducted.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Hawaii Department of Taxation when in doubt.

Filing portal & AutoFile

Hawaii returns are filed through hitax.hawaii.gov/_. Login verification: May require verification. SalesTax50 AutoFile prepares the G-45 General Excise/Use Tax Return from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Hawaii permit if I only sell on Amazon?

If you exceed the $100,000 or 200 orders threshold or have physical presence (including inventory in Hawaii warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Hawaii Tax Online return — SalesTax50 separates them automatically.

Does SalesTax50 file Hawaii returns automatically?

Yes — AutoFile prepares your G-45 General Excise/Use Tax Return from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Hawaii permit.

Why is GET different?

GET is levied on your receipts, so marketplace sales are still reported at the 0.5% wholesale rate and you may pass the tax through to buyers at up to 4.712%.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Hawaii Department of Taxation before relying on them.

Let AutoFile handle your Hawaii returns

Prepared and checked for you — you approve before anything is filed.

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