In Hawaii, taxable food and beverage items under GET include:

• Prepared Food: Meals sold in restaurants, fast food joints, and catered events.

• Certain Groceries: Items like candy, soda, and prepared foods.

• Alcoholic Beverages: Beers, wines, spirits.

• Beverages: Non-alcoholic drinks like soft drinks if considered prepared.

Basic, non-prepared groceries are generally exempt, promoting affordability for essential food items. Businesses must verify specific items to determine tax applicability.