- April 2, 2026
- Posted by:
- Category: Sales Tax Registration
Hawaii General Excise Tax (GET): Registration for New Businesses
What Hawaii GET Is (and How It Differs From Sales Tax)
Hawaii does not impose a traditional retail sales tax. Instead, Hawaii uses the General Excise Tax (GET), a broad-based tax on business activity. GET generally applies to gross receipts from doing business in Hawaii, which can include retail sales, services, contracting, rentals, and other transactions.
- Tax is on the business, not directly on the customer (though many businesses visibly pass it on as a separate line item).
- Applies broadly to many services and transactions that are not taxable in many other states.
- Registration is typically required before you begin taxable activity in Hawaii.
Who Must Register for Hawaii GET
New businesses should plan to register for GET if they will have Hawaii-sourced gross income from activities such as:
- Selling products at retail or wholesale in Hawaii
- Providing services in Hawaii (including many professional services)
- Contracting, construction, and specialty trades performed in Hawaii
- Renting or leasing real or personal property in Hawaii
- Operating online while delivering goods into Hawaii or otherwise conducting business activity in Hawaii
Common “New Business” Scenarios That Trigger Registration
- Pop-up or event sellers (craft fairs, farmers markets, festivals)
- Home-based businesses selling to Hawaii customers
- Service providers billing Hawaii clients
- New LLCs or corporations opening a Hawaii location
When to Register (Timing and Start Date)
Register before you begin business activity that will generate Hawaii gross receipts. If you are launching a new business, align your GET registration effective date with your first expected sale or first billable service in Hawaii. This helps avoid gaps in compliance and supports clean recordkeeping from day one.
Information to Gather Before You Apply
Having the right details ready can speed up the registration process and reduce follow-up requests. Prepare:
- Legal business name and any DBAs (trade names)
- Entity type (sole proprietor, partnership, LLC, corporation, nonprofit)
- Business start date and Hawaii business address (and mailing address)
- Owner/officer names, titles, and identifying information
- Business activity description (retail, services, contracting, etc.)
- Estimated gross income and expected filing frequency indicators
- Federal EIN (if applicable)
Do You Need an EIN Before GET Registration?
Many businesses use an EIN to open bank accounts, hire employees, and file certain federal and state returns. If you still need one, review the steps for tax identification registration so your business identifiers are aligned across filings.
How to Register for Hawaii GET (Practical Overview)
GET registration is handled through Hawaii’s state tax administration process. During registration, you will identify your business activities and provide basic ownership and contact information. After approval, you will receive confirmation of your GET account and instructions for filing and paying.
After Registration: What You Must Do Next
- Track gross receipts by activity type (retail, wholesale, services, contracting) to support accurate reporting.
- Apply the correct GET rate based on your transactions and location rules.
- File returns on time according to your assigned filing schedule.
- Keep documentation (invoices, resale certificates if applicable, exemption support, and accounting records).
Mid-Page Reference Table (Hawaii GET Context)
| State | State sales tax rate | 5 major cities | 5 major counties |
|---|---|---|---|
| Hawaii (HI) | No traditional state sales tax (GET applies) | Honolulu, Hilo, Kailua, Kahului, Pearl City | Honolulu County, Hawaii County, Maui County, Kauai County, Kalawao County |
Collecting GET From Customers (Visible Pass-On vs. Built-In Pricing)
Because GET is imposed on the business, you can choose whether to:
- Build the tax into your price (single “tax-included” price), or
- Separately state a GET charge on receipts/invoices to recover the cost
If you separately state a GET charge, ensure your point-of-sale system, invoices, and customer communications are consistent so that your bookkeeping matches what you collect.
Special Notes for Online Sellers and Mainland Businesses
Businesses located outside Hawaii may still need to register if they are engaging in business activity in Hawaii that creates Hawaii-sourced gross receipts. Online sellers should pay close attention to:
- Where the sale is sourced and delivered
- Whether services are performed in Hawaii
- Whether inventory, employees, or contractors are in Hawaii
Related Compliance Steps New Businesses Often Miss
Business Identity and Tax Accounts
New businesses frequently need multiple registrations to operate smoothly (banking, payroll, state tax accounts, and vendor onboarding). If you are organizing your identifiers and registrations, the overview on state sales tax application topics can help you map out what to handle first.
Nonprofits and Special Organizations
Some organizations have specialized setup steps and documentation requirements. If your entity is faith-based or affiliated with a larger organization, you may also want to review Church Controlled Organization -Employer Identification Number- considerations when aligning federal and state registrations.
FAQ: Hawaii GET Registration for New Businesses
1) Is Hawaii GET the same as sales tax?
No. GET is a tax on the business’s gross receipts from doing business in Hawaii. Sales tax is typically a tax on the consumer collected and remitted by the seller.
2) Do service-based businesses need to register for GET in Hawaii?
Often, yes. Hawaii GET commonly applies to services performed in Hawaii or otherwise producing Hawaii-sourced gross income, even when no physical product is sold.
3) I’m starting a side hustle in Hawaii. Do I still need GET registration?
If your side business will generate Hawaii gross receipts from taxable business activity, registration is generally required. Side-hustle status does not automatically remove GET obligations.
4) When should I register if I haven’t made my first sale yet?
Register before you begin taxable activity. Set your effective date to align with your first expected sale, invoice, or paid service in Hawaii to keep records clean and avoid late registration issues.
5) Can I show GET as a separate line item on customer receipts?
Yes. Many businesses separately state a GET charge to recover the cost. Your invoicing and accounting should consistently match how you present pricing to customers.
6) Do I need a separate GET registration for each location?
Business structures vary, but many businesses operate under one GET account while tracking receipts by location or activity for reporting. If you open new locations or add new lines of business, update your account details and internal tracking.
7) What records should I keep after I register?
Maintain invoices, receipts, contracts, bank deposits, exemption documentation (if applicable), and accounting reports that tie gross receipts to your reported GET figures.
8) If I sell online to Hawaii customers, do I need GET registration?
You may, depending on how your sales are sourced and whether you are considered to be doing business in Hawaii. Evaluate delivery into Hawaii, where services are performed, and any Hawaii-based personnel or inventory.
9) What happens if I start operating before registering?
You can create compliance problems such as unreported periods, late filings, and reconciliation issues. It’s typically easier to register early and begin tracking receipts from the first transaction.
10) Do I need an EIN to register for GET?
Not every business needs an EIN, but many do for banking, payroll, and tax administration. If you’re unsure, handle your federal identifier planning early so your state registrations match your business profile.