Maui Sales Tax: GET Rate, Exemptions, and Hotel Rules

Maui doesn’t have a sales tax in the mainland sense. Hawaii uses a General Excise Tax (GET) instead, and on Maui the number you’ll actually see on receipts is 4.7120% on most purchases. That figure combines the 4% state GET, Maui County’s 0.5% surcharge, and a small mathematical adjustment explained below. Lodging is taxed much more heavily, at roughly 18.5% once all three applicable taxes stack up.

Why Your Receipt Says 4.7120% and Not 4.5%

The statutory rate on retail activity in Maui County is 4.5%: a 4% state GET plus the county’s 0.5% surcharge. The county surcharge took effect January 1, 2024, and is scheduled to run through December 31, 2030.1Department of Taxation. County Surcharge on General Excise and Use Tax

Here’s the quirk. GET is a tax on the business, not on you. It’s calculated on the business’s total gross receipts, which means any amount the store collects from customers to cover the tax is itself taxable income. A retailer that charged a flat 4.5% and passed it along would come up short at filing time. To close that gap, the state permits a slightly higher pass-on rate of 4.7120% in Maui County, and nearly every business uses it.2Department of Taxation. General Excise Tax (GET) Information

Businesses aren’t required to pass GET on to customers, and they aren’t required to list it separately on receipts. Most do both, so the 4.7120% figure is what you should expect to see.

How GET Differs From a Mainland Sales Tax

The label matters less than the practical differences, and there are a few that surprise visitors and new residents:

  • The business owes the tax. The line on your receipt is the retailer recouping its own cost, not collecting a tax you personally owe the state.2Department of Taxation. General Excise Tax (GET) Information
  • The tax base is broader. GET applies to gross income from services, rentals, commissions, and contracting work, not only to tangible goods.
  • Groceries are taxed. Hawaii does not exempt food bought at the supermarket, and it applies at restaurants too. Lower-income residents can claim a Food/Excise Tax Credit on their state income tax return, but visitors don’t qualify.

If you’re budgeting a trip or a move, plan on 4.7120% on every grocery run, every meal out, and most services you pay for.

What’s Exempt

The list of GET exemptions is short. Prescription drugs and prosthetic devices sold by hospitals, pharmacies, and licensed practitioners are excluded from a business’s gross income, so no GET applies to those purchases.3Department of Taxation, State of Hawaii. Tax Information Release No. 86-4 – Exemption from the General Excise Tax for Amounts Received for the Sale of Prescription Drugs and Prosthetic Devices Certain nonprofits — religious, charitable, scientific, and educational organizations, along with hospitals and a handful of other categories — are also exempt on their own gross income.4Justia Law. Hawaii Revised Statutes 237-23 – Exemptions, Persons Exempt

Not on the list: clothing, over-the-counter medicine, school supplies, and groceries. Hawaii offers no sales tax holidays and no grocery exemption.

Taxes on Hotels and Vacation Rentals

Lodging is where the real tax hit lands. Any Maui stay under 180 consecutive days carries three separate taxes:

Combined, that’s roughly 18.5% on top of the room rate. On a $300 nightly rate, taxes add about $55 a night. The TAT and MCTAT apply to the gross rental value, so booking through a third-party platform doesn’t sidestep them. Hosts and property managers are legally responsible for collecting and remitting all three.

Buying From Out of State

Ordering something from a mainland seller and shipping it to Maui doesn’t dodge the tax. Hawaii’s use tax applies at 4% on the value of goods brought in for personal use, and the Maui County surcharge stacks on top for a combined 4.5% on consumer goods.2Department of Taxation. General Excise Tax (GET) Information

Large online marketplaces generally have to collect and remit GET on Hawaii sales once they cross 200 transactions or $100,000 in Hawaii gross income in the current or previous calendar year. For purchases from smaller sellers that don’t collect the tax at checkout, the buyer is technically responsible for reporting and paying use tax directly to the state.