CraftShow Events

Sales Tax for Craft Show Vendors in Hawaii

Last researched September 14, 2026 Sources: Hawaii Department of Taxation (DOTAX) High confidence

Short answer

Hawaii has no sales tax. Instead it charges a general excise tax (GET) on the business, which vendors may pass on to customers [1][2]. Craft vendors need a GET license, which has a one-time $20 fee [3][4]. Retail sales are taxed at 4% plus a 0.5% county surcharge, 4.5% in total [2][3]. A "GE One-Time Event" registration is also available [4].

Registration
General Excise Tax (GET) License (GE One-Time Event registration available)
Cost
$20 one-time registration fee
State base rate
4% As of: 2025-05 (Tax Facts 37-1, Revised May 2025). Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://hitax.hawaii.gov/

Who needs to register

  • No sales tax: "Hawaii does not have a sales tax; instead, we have the GET, which is assessed on all business activities." [3]
  • Who is covered: "Anyone who receives income from conducting business activities in the State of Hawaii including, but not limited to: wholesaling, retailing" [1]
  • Statute: a person with income subject to the tax must, "as a condition precedent to engaging or continuing in such business," apply for a license [5]
  • Tax on the seller: "A sales tax is a tax on customers whereas GET is a tax on businesses" [2]
  • Nonprofit buyers are not exempt: "There are no GET exemptions based on a customer's tax-exempt status." [2]
  • Penalty for no license: "The fine is $500 for most businesses, but is $2,000 for cash-based businesses." [4]

The permit or registration

  • Name: GET license. To register, "Complete Form BB-1, State of Hawaii Basic Business Application, and select General Excise/Use Tax" [4]
  • Fee: "The registration fee for a GET license is a onetime fee of $20." [3]
  • One-time events: "Complete Form BB-1, State of Hawaii Basic Business Application, and select GE One-Time Event to register for a one-time event." [4]
  • Examples of one-time events DOTAX gives: "an auto show, trade show, convention, or concert" [4]
  • Online: "Use Hawaii Tax Online to Register New Business or submit Form BB-1." [1]
  • Timing online: "you will receive your HI Tax ID in approximately 5-7 days." [3]
  • In person: "You will receive your Hawaii Tax ID immediately." [3]
  • Display: "The license must be displayed at your place of business." [4]
  • Producing the license: failing to produce it when asked can bring a fine of "$500 for most businesses, or $1,000 for cash based businesses." [4]
  • Pausing: licenses can be placed on hold "using Form L-9" for "up to two (2) years" [1]

Collecting and filing

  • Retail rate: "4% for all others" [3], with the county surcharge added. Tax Facts 37-1 lists "Selling retail goods and services" at 4.5% [2]
  • Surcharge note: "The 4.5% rate includes a 0.5% county surcharge." [2]
  • County surcharges: "City and County of Honolulu: 0.5% effective January 1, 2007 to December 31, 2030." [3] Also "County of Maui: 0.5% is effective January 1, 2024 to December 31, 2030." [3]
  • Passing on GET is optional: "It is common for businesses to charge their customers GET by visibly passing it on, but it is not required by law." [2]
  • Maximum pass-on: "Maximum rate it can charge: 4.712%" [2]
  • Customers must be told: "Businesses must tell their customers if they plan to visibly pass on GET and customers must agree to pay it" [2]
  • One-time event filing: "Use Form G-45, Periodic General Excise/ Use Tax Return, to report and pay the tax due from your one-time event." [4] "An annual return (Form G-49) is not required." [4]
  • Regular licensees: "You must file periodic returns (Form G-45) either semiannually, quarterly, or monthly and one annual return (Form G-49) each year." [4]
  • Frequency thresholds: "File Form G-45 semiannually (every six months) if you will pay $2,000 or less in GET (including the county surcharge) per year." [4]
  • Due date: periodic returns are due "the 20th day of the month following the close of the tax period." [3]
  • Zero returns: "every license holder must file periodic and annual returns even if no tax is due." [1]
  • Several islands: multi-district sellers must "Complete Form G-75 and attach it to Forms G-45 and G-49 if you did business in more than one taxation district." [4]

Organizer / promoter obligations

  • No specific promoter obligation found in official sources.

Food and other special cases

  • SNAP/WIC purchases: the GE brochure lists as exempt "Food paid for by the Supplemental Nutrition Assistance Program (SNAP) or with Women, Infants, and Children (WIC) food vouchers." [4]
  • Other permits: "You may also need other state or county permits or licenses." [6]
  • Nonprofit exhibit space: HRS §237-16.8 exempts certain nonprofit "fees for convention, conference, or trade show exhibit or display spaces" [5]. Vendor sales in that space remain taxable (see statute).

Sources

  1. Licensing Information — Hawaii Department of Taxation — https://tax.hawaii.gov/geninfo/licensing/ — who must register, Hawaii Tax Online, zero returns, Form L-9
  2. Tax Facts 37-1, General Excise Tax (GET) (Revised May 2025) — Hawaii Department of Taxation — https://files.hawaii.gov/tax/legal/taxfacts/tf2025-37-1.pdf — GET is not a sales tax, 4.5% rate including surcharge, pass-on rules
  3. General Excise Tax (GET) Information — Hawaii Department of Taxation — https://tax.hawaii.gov/geninfo/get/ — $20 fee, rates, county surcharges, processing times, due dates
  4. An Introduction to the General Excise Tax (Revised September 2023) — Hawaii Department of Taxation — https://files.hawaii.gov/tax/legal/brochures/GE_brochure-23.pdf — BB-1, GE One-Time Event registration, display, fines, filing frequency, G-75
  5. Chapter 237, HRS, General Excise Tax Law (unofficial compilation as of 12/31/2025) — Hawaii Department of Taxation — https://files.hawaii.gov/tax/legal/hrs/hrs_237.pdf — §237-9 license requirement; §237-16.8
  6. Tax Facts 2022-1, General Excise and Use Tax Information for Manufacturers and Producers (Revised May 2025) — Hawaii Department of Taxation — https://files.hawaii.gov/tax/legal/taxfacts/tf2022-1.pdf — other state and county permits

What we could not confirm

  • Confidence: high. The license requirement, fee, rates, county surcharges and the one-time event registration all come from current DOTAX publications that agree with each other.
  • The one-time event option is described for events "such as an auto show, trade show, convention, or concert". No DOTAX page reviewed says explicitly whether a craft fair vendor may use it or what it costs (the $20 GET fee is assumed but not confirmed for one-time registrations). Confirm with DOTAX.
  • The GE brochure reviewed is the September 2023 revision. DOTAX's GET page links a May 2025 revision, which was not fetched.
  • No promoter or organizer duty (vendor lists, verifying licenses) was found in HRS chapter 237 or the DOTAX pages reviewed.
  • County surcharges are scheduled to end December 31, 2030 in all four counties (per DOTAX GET page). County of Hawaii's surcharge has been 0.5% since January 1, 2020.
  • The manufacturer/producer rules (0.5% rate) may matter to crafters who also sell wholesale. See Tax Facts 2022-1 for details (not summarized here).
  • DOTAX guidance specific to food vendors at events was not found.