This is general information, not legal or tax advice. Permit and tax rules change, and your situation may differ. Always confirm current requirements with the official state agency linked in this guide, and consult a licensed attorney or tax professional for advice about your specific business.Last verified against official state sources: 2026-06-11
Hawaii has no sales tax; instead the General Excise Tax (GET) applies to the gross income of everyone engaging in business in the state, including craft fair vendors. Before selling, get a GET license (Hawaii Tax ID) by registering on Hawaii Tax Online or filing Form BB-1 with the $20 fee.
About 5 days filing Form BB-1 online through Hawaii Tax Online, about 4 weeks by mail, or immediately in person at a DOTAX district office.
For a single event, Hawaii offers a one-time event registration: file Form BB-1 selecting GE One-Time Event, then report and pay on Form G-45 by the 20th of the month after the event, with no annual return required. Regular fair sellers should hold a standard ongoing GET license.
Casual sales (occasional, isolated sales of property not ordinarily sold in a trade or business) are not subject to GET, but sales of inventory or sales carried out systematically do not qualify, so handmade goods produced to sell at fairs generally will not count.
GET on retail is 4 percent of gross income plus a 0.5 percent county surcharge currently in effect in all four counties, for a combined 4.5 percent. The tax is legally on the seller, but you may visibly pass it on at a maximum of 4.712 percent in surcharge counties. File periodic G-45 returns plus an annual G-49 reconciliation (not required for one-time event registrants).
Hawaii has no separate general state business license; the GET license is the core registration. Sole proprietors are exempt from DCCA business registration. Check the host county for any local vendor or peddler permits.
Doing business without a GET license can bring a civil citation and $500 fine ($2,000 for cash-based businesses, which includes vendors with no fixed place of business dealing mostly in cash).
DOTAX imposes no vendor-reporting duty on promoters, but a promoter may withhold GET and pay it to the Department on a vendor's behalf, in which case the vendor does not report that income again.
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Hawaii has no sales tax; instead the General Excise Tax (GET) applies to the gross income of everyone engaging in business in the state, including craft fair vendors. Before selling, get a GET license (Hawaii Tax ID) by registering on Hawaii Tax Online or filing Form BB-1 with the $20 fee.
General Excise Tax (GET) License, issued by the Hawaii Department of Taxation (DOTAX). Cost: $20 one-time registration fee. About 5 days filing Form BB-1 online through Hawaii Tax Online, about 4 weeks by mail, or immediately in person at a DOTAX district office.
Casual sales (occasional, isolated sales of property not ordinarily sold in a trade or business) are not subject to GET, but sales of inventory or sales carried out systematically do not qualify, so handmade goods produced to sell at fairs generally will not count.
GET on retail is 4 percent of gross income plus a 0.5 percent county surcharge currently in effect in all four counties, for a combined 4.5 percent. The tax is legally on the seller, but you may visibly pass it on at a maximum of 4.712 percent in surcharge counties. File periodic G-45 returns plus an annual G-49 reconciliation (not required for one-time event registrants).
Hawaii has no separate general state business license; the GET license is the core registration. Sole proprietors are exempt from DCCA business registration. Check the host county for any local vendor or peddler permits.
Browse upcoming craft fairs in Hawaii with booth fees and application deadlines, read our picks for the best Hawaii craft fairs, and use the booth ROI calculator to plan your season.
Last verified: 2026-06-11. Spotted something out of date? Let us know.