The Hawaii economic nexus threshold is $100,000 in revenue or 200 transactions measured over the previous or current calendar year. Once you cross this threshold, you must register with Hawaii, collect Hawaii sales tax on all taxable sales, and file regular returns. Marketplace sales through Amazon, Etsy, and similar platforms count toward the $100,000 threshold.
The economic nexus threshold in Hawaii is $100,000 in sales revenue or 200 transactions in the previous or current calendar year. Meeting either threshold — revenue or transaction count — requires you to register and collect Hawaii sales tax.
Hawaii uses the previous or current calendar year as its measurement window. This means if you exceed $100,000 at any point during the current calendar year, you have nexus immediately — you do not need to wait until the following year to register. Monitor your Hawaii revenue in real time.
Yes. Hawaii includes marketplace sales in its economic nexus threshold calculation. Sales you make through Amazon, Etsy, or other marketplace facilitators count toward the $100,000 threshold alongside your direct-channel sales.
Register online at Hawaii's official tax portal: https://tax.hawaii.gov/geninfo/regtax/. Have your federal EIN, business legal name, mailing address, and anticipated first taxable sale date ready. Most states complete registration instantly and issue a permit number you can use immediately.
Once you meet the Hawaii economic nexus threshold, you must register, collect the correct Hawaii sales tax rate on all taxable sales, file regular returns (frequency depends on your sales volume — monthly, quarterly, or annually), and remit the collected tax by each due date. Retroactive liability can apply to sales made after you crossed the threshold but before you registered, so acting quickly after exceeding the threshold limits your exposure.