Form G 17 2025

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How to Obtain and Manage Sales Tax Exemption Certificates. Businesses who believe their purchases are exempt must obtain certificates from each state in which they do business. In some cases, businesses can provide multi-jurisdiction documents covering more than one state at a time.
Many nonprofit and religious organizations such as churches are exempt from federal and state income taxes, but since the GET is imposed on you as the seller and not your customer, the sale is subject to GET. Therefore, a business may visibly pass on the GET to customers who are nonprofit or religious organizations.
Forms are available at: .hawaiipropertytax.com You may also call or visit the Real Property Tax Office and ask for Form 19-71. Submit the completed form with a copy of your drivers license or proof of age. If you return the claim using the mail, the envelope must be postmarked by December 31 or June 30.
This Tax Facts answers basic questions about how these taxes apply to construction contractors. The GET is a privilege tax imposed on business activity in the State of Hawaii. If you are engaging in business in Hawaii you are required to have a GET license.
Automobile truck bodies and chassis with a gross vehicle weight of 33,000 lb. or less, truck trailer and semi-trailer bodies and chassis for use with a trailer or semi-trailer having a gross vehicle weight of 26,000 lb. or less, and tractors mainly used for highway transportation with a trailer or semi-trailer having a

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Excise tax is imposed only on specific goods and services like airline tickets, fuel, tires, indoor tanning services, and gambling. Sales tax is imposed on nearly every sale to a consumer, with a few specific exceptions, such as groceries.
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.
How can I apply for a GET license? Register online through the DOTAX website at Hawaii Tax Online. Complete the Form BB-1, State of Hawaii Basic Business Application, BB-1 Packet, and pay a one-time $20 registration fee.

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