Is appliance repair taxable in Hawaii?
Yes. Hawaii taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: Haw. Rev. Stat. ch. 237 (General Excise Tax — levied on the business's gross income, contracting included, not on the customer).
| What | Hawaii |
|---|---|
| Repair labor on an appliance | Taxable |
| Parts | Taxable |
| Repair labor on the building — residential | Taxable |
| Repair labor on the building — commercial | Taxable |
Where this gets more complicated
GET is a tax on the CONTRACTOR that may be visibly passed on; the maximum pass-on rate exceeds the nominal rate because the pass-on is itself part of gross income. Subcontract deductions under §237-13(3)(B) are not modelled here.
Source
Haw. Rev. Stat. ch. 237 (General Excise Tax — levied on the business's gross income, contracting included, not on the customer). — last checked 2026-09-15.
This is a summary of a state’s published guidance, not tax or legal advice. Rates and rules change, local jurisdictions add their own, and the treatment of a specific job depends on the contract and the work. Check the citation and speak to a CPA or a state tax adviser before relying on it.
How Seayora uses this rule
Seayora resolves this rule on every invoice a contractor raises — per line, from the job site’s own address — and prints the rate, the jurisdiction and this citation on the document itself, so the estimate a customer accepts is the invoice they are billed. Where the rule is more nuanced than a single answer, Seayora refuses to guess a total rather than quoting a confident wrong one.
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- Is contractor labor taxable in Hawaii?
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- How much can a landlord charge for a security deposit in Hawaii?
- Every Hawaii rule on one page
The same question in other states
- Arkansas
- Connecticut
- District of Columbia
- Florida
- Iowa
- Kansas
- Louisiana
- New Jersey
- New Mexico
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- Ohio