Hawaii Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by last day of the month.
• Other: Quarterly, if annual tax is less than $2,000; semiannually, if annual tax is $1,000 or less.
• Administration:
  Department of Taxation
  Taxpayers' Services Branch
  P.O. Box 259
  Honolulu, HI 96809-0259
  Phone: 808-587-4242; 800-222-3229