<aside> ❗ Hawaii does not have a “sales tax.” Instead, they have a General Excise Tax. If you do any business in Hawaii, it is taxable to you as a business for the privilege to do business there. You can pass the excise tax through to your client like a sales tax, but you are not required to. Either way, you will need to pay it on any sales in Hawaii, regardless of where the client lives. If the shoot happens in Hawaii, you owe tax. GET General Excise Tax and Sales Tax are used interchangeably in this document

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When it comes to sales tax, you need to ask yourself 3 questions. We will walk you through those questions below:

Question 1: Do I have a sales tax nexus in Hawaii?

• What’s Nexus?

To determine if you have Nexus, tell us if any of these scenarios apply to your situation.

Scenario 1:

Your business is located in Hawaii AND you performed the shoot in Hawaii

Scenario 2:

You travel to Hawaii to shoot

<aside> ➡️ Just traveling to Hawaii to shoot creates an obligation for a business to pay GET tax because you are doing business in Hawaii and services are subject to GET in Hawaii.

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• Yes, one of the above scenarios applies to my situation
• No, none of the above scenarios apply to my situation

Question 2: Is what I’m selling taxable?

Digital Photos

Physical Goods