Hawaii Sales Tax

1. Overview
2. If you’ve been collecting taxes in Hawaii - online sales through TicketSource payment processing.
3. If you’ve been collecting taxes in Hawaii – online sales through Stripe payment processing.
4. If you are tax-exempt

Overview

For events in the U.S. state of Hawaii, TicketSource is required to charge the attendee General Excise Tax (GET) on the attendee's booking (tickets, sundry sales, and booking fee). You can find information on the current GET percentage for Hawaii here: https://www.avalara.com/taxrates/en/state-rates.html

By using TicketSource and agreeing to its terms of use, event organizers authorize TicketSource to collect and remit taxes on your online ticket sales in States where TicketSource is legally required to do so. It remains the event organizer's responsibility to understand their tax obligations.

If you’ve been collecting taxes in Hawaii - online sales through TicketSource payment processing.

You should no longer collect and remit the General Excise Tax for your online sales related to Hawaii-based events.  TicketSource is now responsible for collecting and remitting this tax.  Please note that you will still be responsible for any applicable GET on direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.

If you’ve been collecting taxes in Hawaii – online sales through Stripe payment processing.

TicketSource will collect and remit the General Excise Tax on the booking fee for your online sales of tickets for Hawaii-based events. You will remain responsible for any applicable GET on your online ticket sales (excluding the booking fee) or direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.

If you are tax-exempt

Public Schools & Government Agencies

Government agencies and public schools (part of the State of Hawaii Department of Education) are generally not subject to GET.

Private Schools are treated as non-profit organizations (see below)

Non-Profit Organizations

In Hawaii, being a federal 501(c)(3) or other non-profit organization does not automatically exempt your ticket sales. To qualify for an exemption, you must satisfy both of the following requirements:

1. The Registration Requirement (Form G-6)

You must have a state-specific exemption approved by the Hawaii Department of Taxation.

• Required Document: A copy of your Hawaii Department of Taxation Form G-6 Approval Letter.
• Why this matters: Hawaii law requires non-profits to "register" their exemption specifically for GET.
• Important: We cannot accept an IRS 501(c)(3) Determination Letter as proof of Hawaii GET exemption. If you do not have a Form G-6 letter, you can apply for one via Hawaii Tax Online.

2. The "Physical Structure" Requirement

Under Hawaii Revised Statutes (§237-23), even registered non-profits must typically pay GET on "fundraising" activities. However, an exemption for ticket sales (admissions) may apply if:

• The event is held within a permanent physical structure (e.g., a theater, opera house, auditorium, or dance hall).
• The "entire proceeds" (after costs) are used for the organization’s exempt purpose.

Exemption Documentation Requirement

Once you have declared your exemption within your account, we will contact you to request the following documentation. As stipulated by the state, delays in providing this evidence may result in GET being charged until suitable documentation is provided.

You can also send the documentation to support@ticketsource.com

For further information, please visit the Hawaii Department of Taxation https://tax.hawaii.gov/

Updated on: 15/04/2026