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Tax Type
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Rate
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Federal USF Centrex Line 10+
This rate is effective as of 10/01/2024 for lines 10 and above.
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$0.63 per line
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Federal USF Centrex Lines 1-9
This rate is effective as of 10/01/2024 for the first 1-9 lines.
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$5.72 flat rate
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Federal USF ISDN BRI
Effective 10/01/2024
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$4.86 per line
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Federal USF ISDN PRI
Effective 10/01/2024
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$34.17 per line
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Federal USF Multi-Line - Business
Effective 10/01/2024
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$5.72 per line
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Federal USF Non-Primary Line - Residential
Effective 10/01/2024
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$2.61 per line
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Federal USF Primary Line - Residential
Effective 10/01/2024
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$2.43 per line
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Federal USF Single Business Line
Effective 10/01/2024
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$2.43 per line
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Federal USF PBX Line
Effective 10/01/2024
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$5.72 per line
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Federal Excise Tax (FET)
The Internal Revenue Code imposes the Federal Excise Tax (FET) on most local and long distance telephone service. Payments of FET are remitted to the Internal Revenue Service. Note that the base for this includes the other surcharges: Hawaii Intrastate Surcharge, Hawaii Telecommunication Relay Service (TRS), 911, Inter Acc Chrg Ln Fee, Federal Universal Service Fund (FUSF), and PUC Fee. Effective August 1, 2006, the FET will no longer apply to long distance calls.
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3%
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Federal Universal Service Fees (FUSF)
The Federal Universal Service Fee is a charge allowed by the Federal Communications Commission (FCC) to recover the mandatory contribution made by Hawaiian Telcom to maintain the FCC's Universal Service Fund. This fund is used to reimburse telecommunication companies for price discounts on some telecommunication services and products for schools, libraries, rural health care providers, and low-income families. The fund also covers providing service in high-cost areas. The FCC allows these charges to be passed on to customers. This fee can be adjusted every quarter. This rate is effective 10/01/2024. The previous rate of 34.4% is effective through 9/30/2024.
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35.8%
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General Excise Tax (GET)
Retail business activities in the State:
Oahu - 4.5% (includes 0.5% Surcharge effective 1/1/07).
Maui – 4.5% (includes 0.5% Surcharge effective 1/1/24).
Kauai – 4.5% (includes 0.5% Surcharge effective 1/1/19)
Hawaii – 4.5% (includes 0.5% Surcharge effective 1/1/20)
The Company is allowed to recover the “tax on tax” so the effective rate for Oahu, Maui, Kauai, and Hawaii is 4.712%
Wholesale activities in the state (resellers): 0.5%
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See rates under Tax Type
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Interstate Telecommunications Service
The collected taxes are remitted to the State.
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1.99%
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Intrastate Surcharge
The Hawaii Public Utility Commission approved the latest rate of 11.23% on October 1997. Local Package Rate - 4.7343% Local Package Plus Rate - 5.8387%
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See rates under Tax Type
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Public Service Company (PSC) Tax
The rate is 5.885% and is generally built into the tariff rate for telecommunications services. There is also a Declining PSC tax for resellers rates which is 2.5% for 2006, reduced to .5% for calendar year 2007 and thereafter. A .5% wholesale PSC rate is applied to certain wholesale services.
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See rates under Tax Type
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Public Utility Commissions (PUC) Fee
The rate is .5%, but .25% is included in the tariff rate and .25% is listed as a separate line item on your invoice.
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See rates under Tax Type
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Statewide 911 Emergency Service Surcharge
This fee is assessed to pay for statewide 911 emergency telephone service and is charged per telephone access line.
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$0.27
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Subscriber Line Charge (SLC)
Primary line RES or BUS is $6.50 and the non-primary is $7.00
Multi-line BUS is $9.20
ISDN BRI is $7.00
ISDN PRI is $46.00
Effective 7/1/2021.
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See rates under Tax Type
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Telecommunication Relay Service (TRS)
This rate is $.12 per access line; $0.60 per PRI. For services in Hawaiian Telcom Services Inc., the tariff rate is 0.23%. Effective 8/1/2017.
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See rates under Tax Type
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Cable Franchise Fee
Rate effective 2/1/2023. The previous rate of 4% effective until 1/31/2023.
Federal law and Hawaii Administrative Rules allow regulating entities to recover administrative costs through the assessing of a Franchise Fee upon cable TV services. This rate is effective 2/1/2023.
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5%
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Access Recovery Charge (ARC)
The Federal Communications Commission (FCC) via the Universal Service Fund (USF)/Intercarrier Compensation (ICC) Transformation Order established the Access Recovery Charge (ARC) for every residential and business phone line. Effective 7/1/2024.
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Res Primary/Res Non-Primary: $0.00
Single Bus/ISDN BRI: $0.55
Multi-Bus: $1.15
ISDN PRI: $5.75
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