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An Introduction to the General Excise Tax - Hawaii

An Introduction to the General Excise Tax State of Hawaii Department of Taxation Revised February 2021iiOverviewThis brochure provides basic information on the application of the General Excise brochure complements our An Introduction to the Use Tax you have any questions, please call or email us. Our contact information is provided at the back of this : This brochure provides General information and is not a substitute for legal or other professional advice. The information provided in this brochure does not cover every situation and is not intended to replace the law or change its meaning.

an unlicensed seller located outside of the state who is not subject to the GET. You do not have to pay use tax if the GET has been imposed on your purchase or if your transaction qualifies for a use tax exemption. The use tax is based on the landed value of the property, services, contracting, and intangibles when it is brought into the state.

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  General, Introduction, Excise, Unlicensed, An introduction to the general excise

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