As reported in this forum, Hawaii has been one of the first states to expressly impose a collection and remittance requirement on remote sellers in the wake of the South Dakota v. Wayfair decision. Their requirement became effective July 1 and until recently purported to apply to transactions retroactive to January 1, 2018. However, Hawaii recently revised Announcement No. 2018-10 (issued 6/27/18). With this revision, they removed any directives requiring retroactive tax remittance. Specifically, they are now stating that in order to "avoid any constitutional concerns" taxpayers are advised that the Hawaii Department of Taxation will not retroactively administer Act 41 (an economic nexus bill), but only require remittance prospectively from July 1, 2018.
You can find the most recent version of Hawaii Department of Taxation Announcement No. 2018-10 here.
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