Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Hawaii

Agency: Department of Taxation

Contact Person/Department: Technical Section

Tel. No.: (808) 587-1577

Fax No.:

E-mail:

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.
  2. No exemptions allowed except for:
    Public Schools (K-12); Provided the funds are deposited into school accounts.
    School groups (e.g., clubs, bands, teams); Provided the funds are deposited into school accounts.

    1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

    Not applicable

    1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State

     

  3. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.
  4. No Exemptions Allowed

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    Not applicable

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

     

  5. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)
  6. Limits on number of fundraiser events per year

    Limits on duration of fundraisers

    Limits on dollar amount of each item

    Limits on total amounts raised per year

    Other_________________________________

     

  7. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.
  8.  

  9. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product’s qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.
  10.  

  11. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.
  12. Fundraising group and company distributing goods to the fundraising group.  See Tax Information Release No. 89-b Re: General Exercise Tax on the Fundraising Activities of Public School Sponsored Groups.

  13. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

    Distribution pays tax on wholesale sale. Group pays tax on retail sale.
  14.  

  15. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc., to be provided as part of the clearinghouse regarding your state’s practices and procedures. Attach additional sheets if necessary.