Hawaii Tax Department Announces General Excise Tax Obligations of Transportation Network Companies, Drivers

The Hawaii Department of Taxation published a tax information release clarifying the general excise tax obligations of transportation network companies like Uber and Lyft, and their drivers. The release specifies that transport network companies are marketplace facilitators subject to general excise tax at 4 percent plus county surcharges on total fares, while drivers are marketplace sellers subject to 0.5 percent general excise tax on their gross income from fares, and 4 percent plus surcharges on tip income received from passengers. [Haw. Dep’t of Tax’n, Tax Information Release No. 2025-01, 07/30/25]

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