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  4. Taxability of Services

Hawaii Sales Tax on Services Hawaii: Sales Tax Handbook

Hawaii:

Are Services 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 services in Hawaii, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Hawaii.

Janitorial Services
TAXABLE
Sales of janitorial services are subject to sales tax in Hawaii.
Transportation Services
TAXABLE
In the state of Hawaii, certain types of inter-island transport of agricultural commodities, stevedoring and towing services, county transportation system services, and helicopter rides are not considered to be taxable.

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Source: http://world.salestaxhandbook.com/hawaii/sales-tax-taxability/services