Using Fulfillment by Amazon (FBA) in Hawaii creates a physical nexus due to inventory stored in Hawaii’s fulfillment centers. Obligations include:

• Register for GET: Obtain a GET license.

• Collect GET: On sales to Hawaii residents at rates up to 4.75%.

• Remit Taxes: Timely filing and remittance based on GET filing frequency.

• Comply with Marketplace Facilitator Laws: Amazon may collect and remit GET on behalf of sellers if thresholds are met.

• Maintain Records: Accurate tracking of sales and inventory to ensure compliance.

• Understand Local Rates: Apply appropriate GET rates based on delivery locations.

Proper compliance avoids penalties and ensures adherence to Hawaii’s tax regulations.