Hawaii landlord and tenant rules

Seayora publishes 6 Hawaii rules, covering contractor sales tax, security deposits. Every one is generated from the statute it cites — the same rule Seayora's own deadline engine enforces on a live tenancy — and carries the date it was last checked.

Hawaii at a glance

RuleHawaii
Do contractors charge sales tax in Hawaii?Gross receipts (General Excise Tax)
Is a capital improvement exempt from sales tax in Hawaii?Not exempt
Is appliance repair taxable in Hawaii?Taxable, with the parts
Is contractor labor taxable in Hawaii?Taxable — residential and commercial
How long does a landlord have to return a security deposit in Hawaii?14 days
How much can a landlord charge for a security deposit in Hawaii?1 month of rent

Contractor sales tax in Hawaii

Do contractors charge sales tax in Hawaii?

Hawaii does not run an ordinary sales tax on contractors. It taxes the contractor's own GROSS RECEIPTS, and the charge is called General Excise Tax. It is a tax on the business, not a tax collected from the customer, so it applies to the whole job — including amounts a contractor recharges "at cost", such as a permit fee. Hawaii also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: Haw. Rev. Stat. ch. 237 (General Excise Tax — levied on the business's gross income, contracting included, not on the customer).

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.

Full answer and the checkable figures.

Is a capital improvement exempt from sales tax in Hawaii?

No. Hawaii does not exempt capital improvements to real property the way most states do, because it taxes the contractor's gross receipts rather than running a sales tax on the customer. Work that would be exempt elsewhere is taxable here. A capital improvement is a permanent addition that becomes part of the property; a repair restores something to working order and is treated differently. Source: Haw. Rev. Stat. ch. 237 (General Excise Tax — levied on the business's gross income, contracting included, not on the customer).

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.

Full answer and the checkable figures.

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).

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.

Full answer and the checkable figures.

Is contractor labor taxable in Hawaii?

Yes. Hawaii taxes the LABOR on repair and maintenance work to real property, on both residential and commercial jobs. Repair and maintenance is not the same thing as a capital improvement — the classification of the job is what decides the tax, not the wording on the invoice. Source: Haw. Rev. Stat. ch. 237 (General Excise Tax — levied on the business's gross income, contracting included, not on the customer).

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.

Full answer and the checkable figures.

Security deposits in Hawaii

How long does a landlord have to return a security deposit in Hawaii?

In Hawaii, a landlord has 14 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. This is Haw. Rev. Stat. § 521-44.

Full answer and the checkable figures.

How much can a landlord charge for a security deposit in Hawaii?

In Hawaii, a security deposit is capped at 1 month of rent. One month's rent (plus one month's rent as a pet deposit). This is Haw. Rev. Stat. § 521-44.

Full answer and the checkable figures.

Sources

  • Haw. Rev. Stat. ch. 237 (General Excise Tax — levied on the business's gross income, contracting included, not on the customer).
  • Haw. Rev. Stat. § 521-44

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses these rules

Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the lease and the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

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