Businesses in Hawaii must report and pay use tax when they purchase goods or services from out-of-state vendors that did not charge GET. The use tax rate mirrors GET at 4%, plus any applicable county surcharge, totaling up to 4.75%. Reporting is done through the Hawaii Department of Taxation’s online portal or via tax forms like G-26 for individuals and relevant forms for businesses. Businesses should maintain accurate records of out-of-state purchases and remit use tax by their filing deadlines—monthly, quarterly, or annually—based on their GET filing frequency to avoid penalties and interest.