Hawaii: Sales Tax Handbook
Are Manufacturing and Machinery subject to sales tax?
While Hawaii's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in Hawaii, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in Hawaii.
Machinery
TAXABLE
Sales of machinery are subject to sales tax in Hawaii.
Raw Materials
TAXABLE
In the state of Hawaii, any sales which were made to any licensed manufacturer of materials which are intended to be incorporated into any sort of saleable product are always taxed at the wholesale rate.
Utilities & Fuel
TAXABLE
Sales of utilities & fuel are subject to sales tax in Hawaii.
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