· TIR 2026-01
General Excise TaxTax updates
Tax Information Releases from the Hawaii Department of Taxation, newest first. The ones that matter to rideshare drivers are explained in plain words.
Last checked Oct 1, 2026.
2026
2025
· TIR 2025-02
General Excise TaxGeneral Excise Tax Exemption for Amounts Received for Healthcare-Related Goods and Services Purchased Under Medicare, Medicaid, or TRICARE
· TIR 2025-01
For driversGeneral Excise TaxGeneral Excise Tax Obligations of Transportation Network Companies and Drivers
For drivers: The release GETdone's figures follow. The rideshare company is the marketplace facilitator and pays GET on the full fare, so a driver's fares are taxed at the 0.5% wholesale rate. Tips a rider chooses to give are taxed at 4% plus the county surcharge.
2024
· TIR 2024-04
General Excise TaxGeneral Excise Tax on Payments Made by Film Production Companies to Payroll Service Providers
· TIR 2024-03
General Excise TaxApplication of General Excise Tax to Discounted Sales Receipts
2021
· TIR 2021-06
General Excise TaxGeneral Excise Tax Treatment of Software
· TIR 2021-02
General Excise TaxImposition of General Excise and Income Taxes on Statutory Employees
· TIR 2021-01
General Excise TaxGeneral Excise Tax Imposition on the Film Industry
2020
· TIR 2020-03
For driversVoluntary Disclosure Practice
For drivers: The Department's voluntary disclosure process: how to come forward about tax you owe and haven't reported, GET included. If you have years you never filed, ask a tax professional whether it fits you.
2019
· TIR 2019-03
For driversGuidance Regarding Marketplace Facilitators, Act 2, Session Laws of Hawaii 2019
For drivers: The marketplace facilitator rules, in effect since 2020. TIR 2025-01 adds to this release; these rules are why a driver's fares are taxed at 0.5%.
2018
· TIR 2018-06
General Excise TaxGeneral Excise Tax Exemption for Contracting and Services Exported Outside the State; Sourcing of Income from Contracting and Services
· TIR 2018-02
General Excise TaxGeneral Excise Tax Exemption for TRICARE
· TIR 2018-01
For driversGeneral Excise TaxGeneral Excise Tax Obligations of Transportation Network Companies and Drivers
For drivers: The Department's earlier guidance for rideshare companies and drivers. TIR 2025-01 replaces it.
2016
· TIR 2016-01
General Excise TaxAmendment to General Instructions for Filing the General Excise/Use Tax Returns (Forms G-45 and G-49) Relating to Transient Accommodations Rentals
2011
· TIR 2011-04
General Excise TaxGeneral Excise Tax Reporting Requirements for Nonprofit Organizations
· TIR 2011-03
General Excise TaxEffect of Act 105, SLH 2011, on General Excise Tax Liability of Mobile Telecommunications Service Providers
· TIR 2011-02
General Excise TaxGeneral Excise Taxation of Sales of Tangible Personal Property to the Federal Government and the Grandfathering Rules Under Act 105, SLH 2011
· TIR 2011-01
General Excise TaxGeneral Excise Taxation of Convention and Conference Fees
2010
· TIR 2010-10
General Excise TaxCommon Income Tax & General Excise Tax Issues Associated with the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5
· TIR 2010-08
General Excise TaxAct 91, Session Laws of Hawaii 2010, Relating to General Excise Tax
· TIR 2010-05
General Excise TaxAct 155, Session Laws of Hawaii 2010, Relating to General Excise Tax; The General Excise Tax Protection Act
Titles are the Department’s, from tax.hawaii.gov/legal/tir. The “For drivers” notes are GETdone’s own and are not the Department’s words.