Is shipping taxable in Hawaii?
Quick answer
Yes. Delivery charges are part of the taxable sales price in Hawaii, so you charge tax on shipping whenever the item being shipped is taxable.
Shipping is part of gross income and subject to the general excise tax.
Rule summary
How Hawaii treats each category.
| Separately stated shipping | Taxable |
|---|---|
| Shipping bundled into item price | Taxable — it becomes part of the sales price |
| Handling charges | Taxable in most states, even where freight is exempt |
| Shipping on an exempt item | Not taxable — delivery follows the taxability of the goods |
Source: Hawaii Department of Taxation · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Hawaii Department of Taxation or a tax professional before relying on it for filing.
Combined rates in Hawaii
What a taxable purchase actually costs in Hawaii.
Frequently asked
Answers pulled from the same rule set.
- Is shipping taxable in Hawaii?
- Yes. Delivery charges are part of the taxable sales price in Hawaii, so you charge tax on shipping whenever the item being shipped is taxable.
- Should I charge tax on shipping for a mixed order in Hawaii?
- On an order containing both taxable and exempt goods, tax the delivery charge in proportion to the taxable share of the order, by price or by weight. Document whichever method you use consistently.
More Hawaii guides
Other Hawaii rules that change the total.