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Hawaii does not have a sales tax; instead, we have the GET, which is assessed on all business activities. The tax rate is 0.15% for Insurance Commission, 0.5% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale, and 4% for all others.
What Are Some Used Car Sales Tax Exemptions? Vehicles that were made before 1973. Theyre considered historic models. Vehicles made for forestry and agriculture. Certain individuals with a disability may qualify for a car sales tax exemption.
How can I avoid paying taxes on a car? Drivers in Alaska, Delaware, Montana, New Hampshire, and Oregon dont pay sales tax on the purchase of a new or used car. Also, some states have other laws that will allow you to avoid paying sales tax in certain circumstances.
Who Pays Sales Tax on a Private Car Sale? You must pay vehicle sales tax when you buy a used car if you live in a state that has sales tax. However, you do not pay that tax to the car dealer or individual selling the car.
If the vehicle you purchased was the individuals personal car, then you do not need to pay use tax. The sale of goods by someone not in the business of selling the goods is called a casual sale.

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Yes. The landed value of a new or used vehicle purchased out-of-state and imported into Hawaii is subject to use tax at the rate of 4% (4.5% if applicable to the county surcharge). The sales or use tax you paid to another state for your vehicle purchase may be claimed as a credit against your Hawaii use tax.
Hawaii has a bulk sales law that could expose the buyer to liability for the sellers taxes. The buyer will want the seller to provide a tax clearance certificate showing that the tax office has notice of the sale.
What is the difference between the G-45 and the G-49 Forms? The G-45 is the periodic form which is filed either monthly, quarterly, or semiannually. The G-49 is the annual or so called reconciliation form which is filed annually.

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