General Excise Tax (GET) Information

FREQUENTLY ASKED QUESTIONS (FAQS)

Q. I am licensed to do business in Hawaii and want to prepare my General Excise Tax (GET) Returns. Is there a list of forms and instructions?
A. Yes, please see the General Excise and Use Tax Forms.

Q. I would like to start a business in Hawaii. What do I need to do?“
A. Please see: Tax Facts 31-1, Licensing and Tax Information for New Businesses (PDF).

Q. What is the fee for a GET license?”]A. A one-time $20 fee.
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Q. Why doesn't my billing notice show the total amount paid (CST payment/charges not shown on bill)?

A. The payment is first applied to the CST (Oahu County Surcharge Tax), including any penalties and interest. The remainder of the payment is then applied to the GET. In most cases because there is no balance due for CST, the current billing notices were set up to only reflect balance due amounts, which is usually only the GET. DOTAX is currently working on adjusting these notices to reflect the full payment and details of how the full payment was applied.

For more questions and answers such as the ones listed below, please see Tax Facts 37-1, General Excise Tax (GET).

Is the GET a sales tax?
What are the GET rates for businesses?
Are businesses required to charge GET?
Can businesses charge customers GET?
How much can businesses charge their customers?
Can businesses charge more than the maximum rates?
Do businesses have to tell their customers if they plan to visibly pass on GET?
If a wholesaler sells an item to a retailer who then sells that same item to me, isn’t that double taxation?
Can businesses charge GET to tax-exempt organizations such as nonprofits, government agencies, and credit unions?
Are nonresidents exempt from paying the GET on goods purchased in Hawaii?

See also:

Page Last Updated: December 3, 2019