Hawaii’s marketplace nexus requirements for 2024 maintain the same economic thresholds as 2023: $100,000 in sales or 200 transactions annually. Marketplace facilitators must:

• Register: Obtain a GET license.

• Collect GET: On behalf of third-party sellers meeting the thresholds.

• Remit Taxes: Timely submission of collected GET.

• Maintain Records: Comprehensive sales and tax remittance documentation for five years.

• Enhanced Penalties: Increased fines for non-compliance.

• Simplified Registration: Improved online systems streamline compliance processes.

These measures ensure marketplace facilitators contribute fairly to Hawaii’s tax revenue, promoting equitable competition between local and remote sellers.