Selling at and running markets in Hawaii.
Hawaii has no sales tax; vendors register once for a General Excise Tax license with the Department of Taxation ($20) and may pass the tax on up to 4.712%. Event food booths need a Department of Health special event permit, while labeled homemade non-hazardous foods sold directly to consumers are exempt.
Updated
Sales tax.
General excise tax (GET) license
Vendors register once through Hawaii Tax Online or Form BB-1 and file periodic returns. The general rate is 4%, plus a 0.5% county surcharge on Oahu, Maui, Kauai and Hawaii counties through December 31, 2030, so vendors may pass on up to 4.712%. For a one-time event the Department says the GET applies, with Form G-45 due the 20th of the month after the event.
- Who
- Vendors
- From
- Hawaii Department of Taxation
- When
- Anyone who receives income from business activities in Hawaii, including retailing and one-time events. Hawaii taxes the business rather than the customer.
- Fee
- $20 at registration
Selling homemade food (cottage food).
At a glance: no registration or permit. Compare all 50 states.
Homemade food products exemption
Operators making only homemade food products are exempt from the food establishment permit but stay subject to inspection and must obtain food safety certification, keep a handwashing sink available, and label products 'Made in a home kitchen not routinely inspected by the Department of Health' with the food name, ingredients, major allergens and producer contact details. The rule allows sales directly to consumers or through agents and third-party vendors; the Department's event form says homemade products sold directly need no special event permit.
- Who
- Vendors
- From
- Hawaii Department of Health, Food Safety Branch (Hawaii Administrative Rules 11-50)
- When
- Non-time/temperature-control foods made or packaged in a home kitchen, plus certain pickled, fermented or acidified plant foods with a pH of 4.2 or less or water activity under 0.88.
Temporary food permits.
Special event food establishment permit
Each permit covers one booth at one location and must be at the booth. The Department has separate application forms for Oahu, Hilo, Kona, Maui/Molokai and Kauai; the Oahu form goes to the Food Safety Branch in Aiea. State rules limit one permit's dates to 31 days in any 365-day period, and charitable organizations pay no fee.
- Who
- Vendors
- From
- Hawaii Department of Health, Food Safety Branch
- When
- Food distributed to the public at a planned event on public or private property, such as a farmers market, fair or carnival. Prepackaged non-potentially hazardous foods and homemade food products sold directly to consumers need no permit.
- Fee
- $50 (1-5 days), $75 (6-10 days), $100 (11-20 days), $100 + $5/day for each day over 20 (21-31 days), $25 for value added farm products, $0 for charitable and similar organizations; non-refundable
- Timing
- Submit the application and fee ten working days before the event (the form's instructions also say ten days)
Farmers markets and produce.
Dealer's license for farm produce
A dealer's license is required for anyone who buys Hawaii-grown produce from farmers to resell; farmers selling their own crops are not described as needing one on the page read. Anyone selling or transporting agricultural commodities must also carry proof of ownership under Chapter 145, Part II, HRS.
- Who
- Vendors
- From
- Hawaii Department of Agriculture and Biosecurity, Commodities Branch
- When
- Selling or handling Hawaii-grown agricultural products obtained or purchased directly from a farmer or producer.
Business registration.
General excise tax license as the state business registration
The Business Action Center says all persons doing business in Hawaii must obtain a General Excise Tax license, and that the four county governments may require special permits and licenses; it can give contact details for the issuing agencies.
- Who
- Organizer and vendors
- From
- Hawaii Department of Commerce and Consumer Affairs, Business Action Center
- When
- All persons doing business in Hawaii.
City and county permits in Hawaii.
Event permits, vendor licenses and food permits are mostly local. Pick your city or county:
Collect the paperwork with each application.
Ask vendors for their sales tax registration, cottage food registration or food permit and insurance certificate as required documents on your application form, and check them before you approve anyone.
Where the sources are unclear.
- The Department of Taxation pages read do not mention craft fairs or promoters. No promoter or organizer duty regarding vendors' taxes was found for Hawaii.
- The farmers-market entry does not say whether a farmer selling only their own produce is exempt from the dealer's license; ask the Commodities Branch. No fee is stated on the page read.
- Legislative bills for a permit-based cottage food program (for example HB520, 2023-24) appeared in search results, but their enactment was not confirmed; the 2025 Department of Health rule is the operative text read.
- The Department of Health Oahu form lists ten working days for submission while its instructions say ten days; the other islands have their own forms that were not read.
- The Honolulu city entry covers street permits and city rules; Hawaii counties may require their own permits.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Hawaii?
General excise tax (GET) license (Hawaii Department of Taxation): Vendors register once through Hawaii Tax Online or Form BB-1 and file periodic returns. The general rate is 4%, plus a 0.5% county surcharge on Oahu, Maui, Kauai and Hawaii counties through December 31, 2030, so vendors may pass on up to 4.712%. For a one-time event the Department says the GET applies, with Form G-45 due the 20th of the month after the event.
Can I sell homemade food at a farmers market in Hawaii?
Homemade food products exemption (Hawaii Department of Health, Food Safety Branch (Hawaii Administrative Rules 11-50)): Operators making only homemade food products are exempt from the food establishment permit but stay subject to inspection and must obtain food safety certification, keep a handwashing sink available, and label products 'Made in a home kitchen not routinely inspected by the Department of Health' with the food name, ingredients, major allergens and producer contact details. The rule allows sales directly to consumers or through agents and third-party vendors; the Department's event form says homemade products sold directly need no special event permit.
Who issues temporary food permits for events in Hawaii?
Special event food establishment permit (Hawaii Department of Health, Food Safety Branch): Each permit covers one booth at one location and must be at the booth. The Department has separate application forms for Oahu, Hilo, Kona, Maui/Molokai and Kauai; the Oahu form goes to the Food Safety Branch in Aiea. State rules limit one permit's dates to 31 days in any 365-day period, and charitable organizations pay no fee.
Do I need a state business license to be a vendor in Hawaii?
General excise tax license as the state business registration (Hawaii Department of Commerce and Consumer Affairs, Business Action Center): The Business Action Center says all persons doing business in Hawaii must obtain a General Excise Tax license, and that the four county governments may require special permits and licenses; it can give contact details for the issuing agencies.
Sources.
This page summarizes official state sources and isn't legal or tax advice. Rules and fees change; confirm with each agency.
Every fact on this page comes from these official pages, checked on 2026-10-11. Details change; tell us at hello@bzar.app if something here is out of date.
- https://tax.hawaii.gov/geninfo/licensing/
- https://tax.hawaii.gov/geninfo/get/
- https://tax.hawaii.gov/geninfo/countysurcharge/
- https://files.hawaii.gov/tax/forms/current/g45ot.pdf
- https://health.hawaii.gov/san/files/2025/09/HAR-11-50-2025-searchable.pdf
- https://health.hawaii.gov/san/files/2024/10/SEP-App.pdf
- https://health.hawaii.gov/san/special-event-permit-applications/
- https://cca.hawaii.gov/bac/steps-to-starting-a-business/
- https://dab.hawaii.gov/qad/commodities-branch/
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