HRS §103D-1008
Taxpayer preference in bidding
Read the official text at capitol.hawaii.gov ↗When the state compares bids, it adds the general excise and use taxes to each bidder's tax-exempt price to see who is lowest. The winning bidder still gets paid their original price, not the tax-inflated amount.
businesses
The statute, as written — Taxpayer preference
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
For evaluation purposes, the bidder's tax-exempt price shall be increased by the applicable retail rate of general excise tax and the applicable use tax. For competitive sealed bids, the lowest responsive, responsible bidder, taking into consideration the above increase, shall be awarded the contract, but the contract amount of any contract awarded shall be the amount of the price offered and shall not include the amount of the increase.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.