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. GET: a marketplace seller at nexus needs its own GET license; marketplace sales may still carry wholesale-rate GET (0.5%) — not an ordinary marketplace deduction. 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 —
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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, Etsy, TikTok Shop) collect and remit Hawaii tax on your marketplace sales. How Hawaii treats them:
Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
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.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your Hawaii Tax Online return.
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 setting up your existing Hawaii permit is included at no extra charge.
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%.
Let AutoFile handle your Hawaii returns
Prepared and checked for you — you approve before anything is filed.
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