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WeVote Research Nonpartisan
Bill Summary · SB 2104

Legislative bill overview

SB 2104 relates to Hawaii's General Excise Tax (GET), a broad-based sales tax applied to most goods and services. The bill was introduced on January 21, 2026, and has advanced to committee review but the specific provisions modifying the tax have not been detailed in the legislative record yet.

Why is this important

Hawaii's General Excise Tax is a significant revenue source for the state and affects the cost of living for residents and businesses. Any modifications to GET rates, exemptions, or applicability could impact consumer prices, business competitiveness, and state budget capacity, making this legislation potentially consequential for Hawaii's economy.

Potential points of contention

  • Tax burden distribution: Changes to GET could disproportionately affect different income groups or business sectors depending on which provisions are modified
  • Cost of living impact: Hawaii already has relatively high costs; GET modifications could either alleviate or worsen affordability challenges for residents
  • Business compliance complexity: Expanding or narrowing GET exemptions could increase administrative burden on retailers and service providers

Compiled from official sources — confirm details with the bill’s official record.

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