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 State of Hawaii Tax Form G 45 2015

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a unique element of doing business in Hawaii is the obligation to account for and pay the state's general excise tax unlike most states Hawaii does not have a sales tax and instead uses the general excise tax to generate revenue for those not accustomed to doing business in Hawaii the general excise tax may take some getting used to the general excise tax rate starts at 0.15 percent for insurance Commission's and increases all the way to four point seven one two percent for some business activities in Honolulu in quiet what seems to confuse many people accustomed to doing business on the mainland is that the general excise tax applies to services and even rents collected by landlords not just to the sale of goods most businesses pass the general excise tax on to their customers but they're not required to do so like sales tax it is common for businesses to charge their customers the general excise tax by visibly listing the charge on the receipt or invoice gener

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