Use Tax
Hawaii imports many goods and services which the tax department taxes as "use tax" if the seller does not collect the GET. Use tax is for personal and business use, or consumption. Amazon and many online vendors already collect the GET for your purchases, but if they do not, you must report and pay this use tax. The tax rate is based on the GET rate.
Proficient in determining and filing use taxes.
Use Tax - Q&A
Question: What is use tax?
Answer: Use tax is a tax on purchases made from sellers located outside of Hawaii who do not have a Hawaii general excise tax license, whose goods or services are imported into Hawaii for use.
Question: What goods or services are subject to use tax?
Answer: Tangible and intangible goods, services, and contracting agreements. The use tax is based on the landed value of the goods or services to include the purchase price, shipping and handling fees, insurance costs, customs duty, and other related costs. It does not include sales tax paid to another state.
Question: I am using the goods for my personal consumption. Does use tax still apply?
Answer: Yes. You are responsible for reporting and paying use tax to the state of Hawaii.
Question: Are internet purchases subject to GET or use tax?
Answer: If the seller has a GET license, the seller is subject to GET on internet sales. If the seller does not have a GET license, then the purchaser is responsible for use tax on the purchase.
Question: Where can I find more general information on use tax?
Answer: You can also refer to the department of taxation An Introduction to the Use Tax.