If your business makes taxable sales to customers in Hawaii, you may need to register for a Hawaii General Excise Tax (GET) license before collecting GET from customers. Hawaii does not have a traditional sales tax. Instead, it imposes the GET, a tax on the privilege of doing business in the state. This 2026 guide explains who must register, what information you need, and how to complete the registration process through Hawaii Tax Online.
For broader information about Hawaii GET rules, rates, and taxability, see the Hawaii Sales Tax Guide. For details on filing deadlines and how to submit returns, see the Hawaii GET Filing Guide.
Quick answers: Hawaii GET registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in Hawaii.
| Fact | Detail |
|---|---|
| Authority | Hawaii Department of Taxation |
| Registration portal | Hawaii Tax Online (HTO) |
| Economic nexus threshold | $100,000 in annual sales or 200 separate transactions into Hawaii |
| Registration fee | Free |
| Renewal period | No periodic renewal required |
What is Hawaii's General Excise Tax?
Hawaii's GET is fundamentally different from the sales tax used by most US states. While a typical sales tax is imposed on the buyer at the point of sale, GET is imposed on the seller as a tax on the privilege of doing business in Hawaii. Sellers may pass the GET on to customers as a separately stated charge, but the legal obligation to pay GET rests with the business.
GET applies broadly to most business activities, including retail sales, services, digital goods, and SaaS. Because it is not a traditional sales tax, the rules around taxability and exemptions differ significantly from other states. Digital goods and SaaS are subject to GET in Hawaii.
The standard GET rate is 4% statewide. An additional 0.5% Oahu surcharge applies to transactions sourced to the City and County of Honolulu, bringing the total effective rate on Oahu to 4.5%.
Who must register for Hawaii GET
You must register for a Hawaii GET license if your business has a GET nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $100,000 in annual sales or 200 or more separate transactions into Hawaii in the current or previous calendar year, or;
- Has a physical presence in Hawaii, such as an office, employee, warehouse, or inventory stored in the state.
Hawaii's dual threshold means you must register once you cross either the dollar amount or the transaction count, whichever comes first.
Once you exceed the threshold, you should register before making further taxable business activity in Hawaii. If you're unsure whether your business has nexus, see the Hawaii Sales Tax Guide for a broader explanation.
How to register for Hawaii GET
Sellers can register online through Hawaii Tax Online (HTO), the state's centralized tax services portal. This is the same portal you will use to file returns and make payments after registration.
Information you need before registering
Before applying for a Hawaii GET license, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date your business activity in Hawaii began
- Your business address and any Hawaii locations, if applicable
Registration steps
Follow these steps to register for a Hawaii GET license.
1. Create your online login
Set up your Hawaii Tax Online account credentials.
- Choose a username and password
- Set up your security information
- This login is used for all future filings, payments, and account management
If you already have a Hawaii Tax Online account for another tax type, you can add a GET account to your existing login.
2. Provide your business information
Enter your business name, address, type of entity, and any Hawaii locations.
- Remote sellers without a Hawaii location should indicate they are selling remotely
- Hawaii uses destination-based sourcing for remote sellers. You apply GET based on where the buyer is located
- If your buyers are located on Oahu, the additional 0.5% surcharge applies on top of the standard 4% rate
3. No registration fee
Hawaii does not charge a fee for GET registration. You can submit your application at no cost.
4. Submit your application
Review your entries and submit the application.
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
5. Receive your Hawaii GET license
Once approved, you will receive:
- Your Hawaii GET license number (used for filing and payments)
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected tax liability)
- Access to Hawaii Tax Online for filing, payment, and account management
What happens after registration
After registering, you must begin collecting GET on taxable business activity in Hawaii and file returns based on your assigned filing frequency. GET returns are due on the 20th of the month following the reporting period.
Hawaii's GET applies to digital goods and SaaS, making it particularly relevant for software and subscription businesses. See the Hawaii Sales Tax Guide for details on taxability.
If any of your sales are sourced to Oahu, you must track and report those amounts separately to apply the correct 4.5% combined rate.
➡ Learn more about Hawaii GET rates, taxability, and nexus in the Hawaii Sales Tax Guide
➡ See how to file and pay Hawaii GET in the Hawaii GET Filing Guide
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the local tax authorities.
Need help registering across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
