Hawaii: Sales Tax Handbook
Are Pollution Control Equipment subject to sales tax?
While Hawaii's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of pollution control equipment in Hawaii. To learn more, see a full list of taxable and tax-exempt items in Hawaii.
General Pollution Control Equipment
TAXABLE
In the state of Hawaii, exemptions apply to tangible personal property furnished for the construction, reconstruction, erection, operation, use, maintenance, or furnishing of an air pollution control facility and to all of the gross proceeds which arose from an air pollution control facility.
-->
Back to Hawaii Sales Tax Handbook Top