Hawaii
Sales Threshold $100,000
Transaction Threshold 200 transactions
Effective Date July 1, 2018
Included Transactions Gross sales of tangible personal property and services
Excluded Transactions Sales for resale
Evaluation Period Sales for resale
Tax Implications Must collect and remit General Excise Tax (GET)
Key Compliance Requirements Register with Hawaii Department of Taxation; file periodic returns
Exemptions Sales for resale, certain exempt organizations