HRS §238-2.2
Tax on intangible property bought from an unlicensed seller
This section creates a 4% excise tax on intangible property (like rights or licenses) bought from a seller who isn't licensed in Hawaii, when that property is brought into or used in Hawaii. The tax is owed as soon as you acquire the property and it falls under Hawaii's tax rules.
everyone
The statute, as written — Imposition of tax on intangible property
There is hereby levied an excise tax on the value of intangible property acquired from an unlicensed seller and imported or used in the State. The tax imposed by this chapter shall accrue when the intangible property is acquired by the importer or purchaser and becomes subject to the taxing jurisdiction of the State. The rate of the tax hereby imposed shall be four per cent of the value of the intangible property.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.