Hawaii economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into Hawaii without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where Hawaii stands.
Hawaii threshold at a glance
| Revenue threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| How they combine | Revenue OR transactions |
| Measurement period | Current or previous calendar year |
| State sales-tax rate | 4% |
What this means for remote sellers
Hawaii uses an either/or threshold. You establish economic nexus if your sales into Hawaii reach $100,000 OR you make 200 or more separate transactions during current or previous calendar year — whichever you hit first.
How Hawaii compares to other states
Hawaii's $100,000 revenue threshold is the most common in the country — 42 jurisdictions use it. It is one of 16 jurisdictions where either revenue or transaction count can establish nexus. Its 4% base sales-tax rate sits below the roughly 5.7% average state rate.
How the Hawaii threshold is measured
Hawaii measures the threshold over Current or previous calendar year. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the Hawaii department of revenue.
Do marketplaces collect Hawaii sales tax?
Hawaii requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit Hawaii sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your Hawaii economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the Hawaii Department of Taxation.
What to do if you've crossed it
- Register with the Hawaii Department of Taxation for a sales-tax permit.
- Begin collecting tax on taxable sales to Hawaii customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
Check your economic nexus exposure across all 50 states and DC in seconds — free.
Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
Some links here are partner links (we may earn a commission at no extra cost to you). For partners marked "introduce me," choosing it shares the contact details you enter with that partner — only with your consent — so they can reach out. We only list tools we'd point a seller to.
Hawaii economic nexus FAQ
What is the economic nexus threshold in Hawaii?
Hawaii uses an either/or threshold. You establish economic nexus if your sales into Hawaii reach $100,000 OR you make 200 or more separate transactions during current or previous calendar year — whichever you hit first.
Do remote sellers have to collect Hawaii sales tax?
If your sales into Hawaii cross the threshold ($100,000 or 200 transactions) during current or previous calendar year, you generally must register, collect, and remit Hawaii sales tax.
Does Hawaii count the number of transactions?
Yes. Hawaii counts transactions — 200 or more separate sales is enough to establish nexus, even below $100,000.
When did Hawaii's economic nexus rules take effect?
Hawaii began enforcing economic nexus on July 1, 2018. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward. Note: General Excise Tax (GET) rather than a sales tax.
What is the sales tax rate in Hawaii?
Hawaii's statewide base sales-tax rate is 4%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect Hawaii sales tax?
Yes. Hawaii requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your Hawaii economic nexus threshold.
How do I register for a Hawaii sales tax permit?
Register with the Hawaii Department of Taxation. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the Hawaii department of revenue and a qualified professional.