Are businesses required to charge GET?

No. It is common for businesses to charge their customers GET by visibly passing it on, but it is not required by law. Businesses must pay GET whether or not they charge their customers for it. 

In certain circumstances, the law prohibits businesses from charging additional fees or amounts including GET. For example, section 431:10-218, Hawaii Revised Statutes (HRS), prohibits insurers or their agents from charging additional fees, including GET, for insurance premiums. Businesses may also be prohibited from charging GET when prices are fixed under the law. For example, towing companies cannot charge GET if it causes the total cost to exceed the maximum amount allowed under section 290-11, HRS. For more information, call the Department of Commerce and Consumer Affairs’ Office of Consumer Protection at (808) 586‑2630.