Motor carrier taxes - Hawaii

Sales & use taxes

Hawaii levies a sales/use tax. This excise tax is levied on the use in the state of tangible personal property purchased or imported by an unlicensed retailer. If the seller is licensed in Hawaii, and therefore subject to the general excise (gross income) tax, the use tax levy does not apply. The tax rate, when applicable, is based on the purchase price if the purchase/sale are completed in the State of Hawaii, or on the value of the property, if the sale/purchase is completed outside Hawaii.

Monthly returns are due on or before the 20th day of the following month. When the total tax liability does not exceed $4,000 for the calendar or fiscal year, returns may be filed quarterly on or before the 20th day of the month after the close of each quarter. When the total tax liability does not exceed $2,000 for the calendar or fiscal year, returns may be filed semiannually on or before the 20th day of the month after the close of each semiannual period. If the total tax liability for the year does not exceed $100, the taxpayer is not required to file periodic returns. An annual summary and reconciliation return must be filed on or before the 20th day of the fourth month following the close of the taxable year.