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HRS §231-96

Cash transaction record and receipt rules

Read the official text at capitol.hawaii.gov ↗

Businesses that take cash must give a receipt and keep a daily record of each cash sale. Breaking this rule can lead to a fine. The fine may be lower if the business is otherwise following tax laws.

businesses

The statute, as written — Failure to record transaction

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.

(a) It shall be unlawful for any person doing business under chapter 237, other than casual sales, to conduct any transaction in cash and fail to: (1) Offer a receipt or other record of the transaction; and (2) Maintain a contemporaneously generated record of all business transactions conducted each day, whether handwritten or generated by a manually operated or electronic cash register. Each day a person is in violation of this section shall be treated as a separate violation. (b) Except as provided in subsection (c), any person who violates this section shall be subject to a fine not to exceed $1,000; provided that if the person is a cash-based business, the fine shall not exceed $2,000. (c) If the person, including a cash-based business, is otherwise in compliance with title 14 at the time of violation of this section, the fine for a violation of this section shall be commensurate with the violation, as determined by the department in accordance with rules adopted pursuant to chapter 91.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.