Editing Hawaii (section)

===Taxation===
Tax is collected by the Hawaii Department of Taxation.<ref>{{cite web|url=https://tax.hawaii.gov/|title=Department of Taxation|website=tax.hawaii.gov|access-date=January 3, 2020|archive-date=December 31, 2019|archive-url=https://web.archive.org/web/20191231151648/https://tax.hawaii.gov/|url-status=live}}</ref> Most government revenue comes from [[Income tax|personal income taxes]] and a [[Gross receipts tax|general excise tax]] (GET) levied primarily on businesses; there is no statewide tax on sales,<ref>{{cite web|title=General Information {{!}} Department of Taxation|url=https://tax.hawaii.gov/geninfo/|access-date=July 19, 2021|language=en-US}}</ref> personal property, or stock transfers,<ref>{{Cite web|title=11 Reasons to do Business in Hawaii|url=https://invest.hawaii.gov/business/why-invest-in-hawaii/11-reasons-to-do-business-in-hawaii/|access-date=July 19, 2021|website=invest.hawaii.gov}}</ref> while the effective property tax rate is among the lowest in the country.<ref>{{cite web|title=Hawaii Tax Rates & Rankings {{!}} Hawaii State Taxes|url=https://taxfoundation.org/state/hawaii/|access-date=July 19, 2021|website=Tax Foundation|language=en-US}}</ref> The high rate of tourism means that millions of visitors generate public revenue through GET and the hotel room tax.<ref name="taxes" /> However, Hawaii residents generally pay among the most state taxes per person in the U.S.<ref name="taxes">{{cite web |url=http://starbulletin.com/2004/05/21/news/story1.html |title=Honolulu Star-Bulletin Hawaii News |publisher=Starbulletin.com |date=November 30, 2006 |access-date=November 5, 2011 |archive-url=https://web.archive.org/web/20080919004110/http://starbulletin.com/2004/05/21/news/story1.html |archive-date=September 19, 2008 |url-status=live}}</ref>

The Tax Foundation of Hawaii considers the state's tax burden too high, claiming that it contributes to higher prices and the perception of an unfriendly business climate.<ref name="taxes" /> The nonprofit Tax Foundation ranks Hawaii third in income tax burden and second in its overall tax burden, though notes that a significant portion of taxes are borne by tourists.<ref>{{Cite web|title=State-Local Tax Burden Rankings|url=https://taxfoundation.org/publications/state-local-tax-burden-rankings/|access-date=July 19, 2021|website=Tax Foundation|language=en-US}}</ref> Former [[Hawaii Senate|State Senator]] [[Sam Slom]] attributed Hawaii's comparatively high tax rate to the fact that the state government is responsible for education, health care, and social services that are usually handled at a county or municipal level in most other states.<ref name="taxes" />