Primary sales tax exemptions under Hawaii’s GET include:

• Prescription Drugs: Medications prescribed by licensed physicians.

• Prosthetic Devices: Artificial limbs, hearing aids.

• Medical Services: Services provided by licensed healthcare practitioners.

• Basic Groceries: Certain non-prepared food items.

• Educational Materials: Materials for eligible educational institutions.

• Exported Goods: Products sold out of state.

• Rentals: Certain real property rentals may have exemptions.

• Renewable Energy Equipment: Exemptions for qualifying renewable energy investments.

Businesses must provide proper documentation to claim these exemptions, ensuring compliance with Hawaii’s tax laws.