Hawaii County Adopts Surcharge

The County of Hawaii has adopted a 0.25% general excise tax and use tax surcharge. The Hawaii county surcharge is effective from January 1, 2019, to December 31, 2020.

Activities Subject to the County Surcharge

The county surcharge applies to transactions subject to Hawaii general excise and use tax at the retail rate (4%).

Reporting the County Surcharge

Taxpayers will compute and report the county surcharge on Forms G-45 and G-49. Taxpayers who do business in more than one county must also complete Form G-75 and attach it to Forms G-45 and G-49.

Information about the county surcharge is available on the Hawaii Department of Taxation’s website at http://tax.hawaii.gov/geninfo/a2_b2_7csurchg/.

County Surcharge, Hawaii Department of Taxation, July 2018

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