Hawaii · HI · Money & taxes
Hawaii: Are groceries taxed?
Taxed at the full rate
Hawaii's 4% general excise tax applies to groceries the same as other retail sales.
Hawaii has a general excise tax on businesses instead of a typical sales tax, and the 4% retail rate covers sales of any goods. The tax law has no general exemption for food. Purchases paid for with federal SNAP benefits or WIC vouchers are exempt. Counties may add a surcharge to the general excise tax.
What the law says
Upon every person engaging or continuing in the business of selling any tangible personal property whatsoever, there is likewise hereby levied, and shall be assessed and collected, a tax equivalent to four per cent of the gross proceeds of sales of the business
Sources
- HRS § 237-13 Official · data.capitol.hawaii.gov
- HRS § 237-24.3 Official · data.capitol.hawaii.gov
- Hawaii Department of Taxation: General Excise Tax Official · tax.hawaii.gov
Confirm with the state
- Agency
- Hawaii Department of Taxation
- Phone
- 808-587-4242
- Website
- tax.hawaii.gov
How bordering states compare
Hawaii doesn't share a land border with another state.