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An Introduction to the Use Tax - Hawaii
files.hawaii.govof Taxation Announcement Nos. 99-17 and 2000-15 and Tax Facts 95-1. 2. What is subject to use tax? Use tax is due on goods, intangibles, services, and contracting purchased from unlicensed sellers and imported for use in Hawaii. The use tax is based on the landed value of the goods, intangibles, services, or contracting when it is imported.