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Thanks for your help.

The tax is an income tax on the sales of property - not a "sales tax"

This was a lot in HI. They charge Non-resident sellers a 5% state income tax on the sales of property in HI. They call it a:
HARPTA payment to Hawaii State Tax Collector.

Then we get the joy of filing a Non-resident income tax return (N-15) to HI.

Thanks again Phil.

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