Hawaii sales tax codes and rates
Hawaii's state sales tax rate is 4%; county and city rates come on top and are not included. A Nefin company that sells into Hawaii gets 6 sales codes, each named after the line of the G-45 (general excise tax) it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under HI-16, and Nefin works out the use tax due.
Hawaii codes from the G-45 (general excise tax)
Each code is “HI-” plus the line it fills on the G-45 (general excise tax). Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| HI-8c | HI retailing gross income, GET 4% (G-45 Line 8, Col c) | 4% |
| HI-9c | HI services gross income, GET 4% (G-45 Line 9, Col c) | 4% |
| HI-1c | HI wholesaling / sales for resale, GET 0.5% (G-45 Line 1, Col c) | 0.5% |
| HI-ED132 | HI out-of-state sales of goods (G-45 Col b, Schedule GE ED 132) | 0% |
| HI-ED116 | HI exported services (G-45 Col b, Schedule GE ED 116) | 0% |
| HI-ED141 | HI sales of goods to federal government (G-45 Col b, ED 141) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| HI-16 | HI imports for consumption, use tax 4% (G-45 Line 16) | 0% |
Hawaii in the tax books
Nefin’s sales tax book has one row per invoice and one column per G-45 (general excise tax) line; these are the Hawaii columns and the totals worked out from them.
Sales Tax Book
Hawaii - G-45 (general excise tax)
- [HI-8c]Retailing, taxable income (Line 8, Col c)
- [HI-9c]Services incl. professional, taxable income (Line 9, Col c)
- [HI-1c]Wholesaling, taxable income (Line 1, Col c)
- [HI-ED132]Out-of-state sales, exempt (Col b, ED code 132)
- [HI-ED116]Exported services, exempt (Col b, ED code 116)
- [HI-ED141]Sales of goods to federal government (Col b, ED code 141)
Totals Nefin calculates
- [HI-17] Part II taxable income, retailing + services (Line 17, Col c)Sum of the net amounts in [HI-8c] + [HI-9c]
- [HI-25e] GET 4% (Line 25, Col e, county surcharge excluded)Net amount × 4%, from [HI-8c] + [HI-9c]
- [HI-24e] GET 0.5% on wholesaling (Line 24, Col e)Net amount × 0.5%, from [HI-1c]
Use Tax Book
Hawaii - G-45 (general excise tax)
- [HI-16]Landed value of imports for consumption (Line 16)
Totals Nefin calculates
- [HI-25e] Use tax 4% on imports (part of Line 25, Col e)Net amount × 4%, from [HI-16]
Frequently asked questions
What is the Hawaii sales tax rate?
The state rate is 4%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Hawaii sales tax codes does Nefin set up?
6 sales codes from the G-45 (general excise tax), for example HI-8c (HI retailing gross income, GET 4% (G-45 Line 8, Col c)), HI-9c (HI services gross income, GET 4% (G-45 Line 9, Col c)), HI-1c (HI wholesaling / sales for resale, GET 0.5% (G-45 Line 1, Col c)).
How does Nefin handle Hawaii use tax?
Book a purchase on which the vendor charged no Hawaii tax under HI-16 (HI imports for consumption, use tax 4% (G-45 Line 16)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 4%.
Are these Hawaii codes official?
They are a starting point. Each code follows a line of the G-45 (general excise tax), but check them against your return before you file, and edit them in Settings, VAT rates.