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hello ladies and gentlemen my name is Raymond and today were gonna go over the general excise tax for Hawaii gonna start with the different surcharges for the different counties as of January 1st 2019 and Im gonna move into some of the differences between use tax general excise tax and sales tax after that I will go into a few of the key concepts of GE T and then Im gonna end with some of the changes that came about because of the wayfarer online sales tax case that ended last year in 2018 around July 2018 also as a disclaimer Im not a licensed tax professional or my licensed legal professional so this is just for educational and informational purposes a little bit about my background with GE tea Ive worked a few independent contractor positions here on the island of Oahu and Ive also worked with a corporation that Im currently working with where I father g-e-t for their subsidiaries and Ive also started my own small business selling cell phone cases online so without further