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STATE of HAWAII DEPARTMENT of TAXATION GENERAL EXCISE SUBLEASE DEDUCTION CERTIFICATE Required for Lessee S Files PART I Informat

STATE of HAWAII DEPARTMENT of TAXATION GENERAL EXCISE SUBLEASE DEDUCTION CERTIFICATE Required for Lessee S Files PART I Informat

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all right the tax Foundation advocates for lower taxes and likes to slam Hawaii for its tax rates so I'm a little surprised to spot a rookie error in a national tax Foundation press release they would never have made this mistake here it says Hawaii has the nation's second lowest sales tax 4.44 what's wrong about that is Hawaii doesn't have a sales tax it has a 4.44 excise tax and excise tax attaches to nearly all Financial transactions including wholesale and middleman sales the 4.44 percent you pay at the supermarket is usually the third or fourth or fifth or sixth time that that same item has been taxed that same amount by somebody else who was selling it to somebody else the report itself does explain this after a fashion if you read way down including the footnotes sales tax is generally regarded as unkind to lower income residents it's more complicated in Hawaii where the excise tax is a vehicle for are sharing more costs with visitors cue

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