Tax Services

The Tax Office provides tax advice internally and monitors tax compliance for all aspects of tax matters within the University systemwide. 

  • Hawaii General Excise Tax
  • Tax Reporting of Scholarships and Fellowships
  • Travel and Moving Expenses
  • Unrelated Business Income Tax

Official name for all forms: University of Hawaii

Federal I. D. Number: 99-6000354

Other Important U.H. Numbers
Dun & Bradstreet (DUNS) Numbers:

  • UH Manoa – 965088057
  • UH Hilo – 195738039
  • UH West O’ahu – 195737551
  • UH Maui College – 95736207
  • UH System – 078495204
  • Hawai’i CC – 195737056
  • Honolulu CC – 195736801
  • Kapi’olani CC – 195736512
  • Kaua’i CC – 195736348
  • Leeward CC – 195736272
  • Windward CC – 195306753

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Hawaii General Excise Tax (Sales)

The State of Hawaii does not impose a sales tax on the buyer, but a general excise tax (GET) is levied upon the seller. This excise tax is for the privilege of doing business in the State of Hawaii. GET is levied on gross receipts or gross income derived from all business activities in the State. Furthermore, an out-of-state vendor is subject to the general excise tax if the vendor has sufficient presence in the State; presence in the State is established if the vendor has an office, inventory, property, employees, or other representation located in the State. If the vendor meets the criteria of conducting business within the State of Hawaii, the GET is imposed upon the vendor. The vendor may then pass the GET onto the University.

For the official State of Hawaii explanation, please refer to this site.
To search on a vendor’s Hawaii tax license, please refer to this site.

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Unrelated Business Income Tax

As a state instrumentality, University of Hawaii is generally tax exempt under Internal Revenue Code (IRC) section 115. However, IRC §511 and corresponding Treasury Regulations place a tax on income that is not related to the University’s exempt purposes. For income to be unrelated business income and taxable (UBTI), the activity generating the income must be:

  1. A trade or business – conducted with intent to generate profit.
  2. That is regularly carried on –Determined by looking to frequency, continuity, and whether manner conducted is consistent with the manner of a commercial taxable organization.
  3. And not substantially related to the exempt purpose of the organization – Does not contribute importantly to furthering the University’s purposes; motivated primarily for the production of income.

For further explanation and official guidance, please refer to this site

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