In the US, two things no one can avoid, death and tax.

There are different taxes in the US: federal income tax, state income tax, property tax, and GE tax, among others. Most people in the US know what sales tax is, but if you have ever visited Hawaii you should have noticed that you are taxed for buying a bottle of water at Seven-Eleven (in addition to the bottle fees).

So, how many of us who live in Hawaii actually under what GE tax is? I certainly didn’t, until very recently. One day, I was so bored, and typed in “GE tax vs. sales tax.”

http://en.wikipedia.org/wiki/Gross_receipts_tax

 

In particular, tax-exempt universities may NOT be exempted from Hawaii’s GE tax (according to http://www.state.hi.us/tax/taxfacts/tf96-01.pdf).

11. Are tax-exempt organizations exempt from the general excise tax when they buy goods and services?

No. Because the general excise tax is levied on the business receiving the income rather than on the customer, businesses are subject to the general excise tax on transactions with tax-exempt organizations because businesses are not tax-exempt even if their customers are. Therefore, tax-exempt organizations will have the general excise tax passed on to them when they buy goods and services. Tax-exempt organizations are only exempt from paying the general excise tax on certain income which they receive.

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