Hawaii General Excise And Use Tax
The General Excise Tax (GET) is levied against a business's gross receipts for the privilege of doing business in Hawaii. The majority of business activities are subject to a 4 percent tax. Wholesale transactions are subject to a 0.5 percent tax and insurance commissions are charged a 0.15 percent tax. Unlike a sales tax, the GET is levied on the seller and not the purchaser.