Overview
Hawaii requires vending operators to obtain a General Excise Tax (GET) license and pay 4% tax on gross receipts. The state follows the 2022 FDA Food Code for food vending, requires health permits from the Department of Health, and has unique county-level regulations across its four counties.
Hawaii's island geography creates distinct regulatory environments in each county. The General Excise Tax applies to gross receipts rather than just sales, making it broader than traditional sales tax.
Business Registration
Business registration is required for vending operators in Hawaii.
Registration Agency
Hawaii Department of Commerce and Consumer Affairs →
Registration Types
- Business entity registration (LLC, Corporation)
- Trade name registration
- General Excise Tax license
All businesses must register with DCCA and obtain a GET license. Registration can be completed online through Hawaii Business Express.
Sales Tax
Tax Application
- General sales tax applies to vending: Yes
- Food tax variation: Same as general
- Local rates possible: Yes
- Resale certificate required: No
- Filing frequency: monthly, quarterly, or semi-annual based on tax liability
Hawaii uses General Excise Tax (GET) instead of sales tax. The standard rate is 4% on Oahu, with 0.5% county surcharge possible. Neighbor islands may have different surcharge rates. GET applies to gross receipts, not just retail sales.
Registration
Forms: Form BB-1 (Basic Business Application), Form G-45 (Periodic GET Return)
Vending Operator License
Vending operator license is not required in Hawaii.
Machine Registration
Machine registration is not required in Hawaii.
Health Permit & Food Code
Health permits are required for:
- Food vending operations
- Potentially hazardous foods
- Micro markets
Agency: Hawaii Department of Health
Food Code: 2022 FDA Food Code
Inspections: Risk-based frequency
Micro Markets
Micro markets are recognized in state code.
Permit required: Yes
Specific Requirements
- Food establishment permit required
- Compliance with 2022 FDA Food Code
- Temperature monitoring for TCS foods
Product Restrictions
Restricted Products
- Alcohol: Prohibited in vending machines. All alcohol sales require liquor license and face-to-face transactions.
- Tobacco: Restricted to adult-only facilities. Must be inaccessible to persons under 21. Tobacco retailer permit required.
- CBD/Hemp: Hemp products allowed with proper licensing. Must comply with Hawaii hemp program regulations.
- Age Verification: Tobacco products require age verification. ID required for anyone appearing under 30.
Placement Rules
Schools
Must comply with federal Smart Snacks standards and Hawaii DOE wellness policies. Competitive foods restricted during school hours.
Public Buildings
May require vendor permits or concession agreements. Contact facility management.
Private Property
Property owner permission required. Subject to zoning regulations.
ADA & Accessibility
Must comply with federal ADA standards and Hawaii disability access requirements.
Electrical & Fire Code
Must meet state fire code and electrical safety requirements.
Local Permits
Hawaii has home rule, meaning local jurisdictions can impose additional requirements.
Typical Local Requirements
- County business license
- Health permit from county
- Zoning compliance
Example Localities
City and County of Honolulu
Requires business license and compliance with county ordinances. Additional 0.5% GET surcharge applies.
Maui County
Business license required. Check with Planning Department for zoning compliance.
Penalties & Enforcement
Common Violations
- Operating without GET license
- Failure to file GET returns
- Food safety violations
- Tobacco sales to minors
Penalties
- GET violations: penalties and interest on unpaid tax
- Food safety: permit suspension or revocation
- Tobacco violations: fines starting at $500
Key Contacts
Hawaii Department of Taxation
Phone: (808) 587-4242
Hawaii Department of Health
Phone: (808) 586-4400
Hawaii DCCA Business Registration
Phone: (808) 586-2727
Frequently Asked Questions
Do I need a GET license for vending machines in Hawaii?
Yes, all vending machine operators must obtain a General Excise Tax (GET) license from the Hawaii Department of Taxation. The GET applies to your gross receipts at 4% plus any county surcharge.
Is the GET different from sales tax?
Yes, Hawaii's GET is broader than sales tax. It applies to gross receipts from all business activities, not just retail sales. The standard rate is 4% on Oahu with possible county surcharges up to 0.5%.
Do I need health permits for beverage vending machines?
Health permits are required for machines dispensing potentially hazardous foods. Sealed beverages and pre-packaged snacks typically don't require permits, but fresh food or dairy products do.
Can I place vending machines on beaches in Hawaii?
Beach vending typically requires special permits from the appropriate county department. Most public beaches have restrictions on commercial activities. Contact the county parks department for specific requirements.
Are there different requirements for each Hawaiian island?
While state laws apply uniformly, each county (Honolulu, Maui, Hawaii, Kauai) has its own business licensing requirements and may have different GET surcharge rates and zoning regulations.
What food code does Hawaii follow?
Hawaii adopted the 2022 FDA Food Code. Food vending operations must comply with these standards, including temperature control for potentially hazardous foods and proper labeling requirements.