Hawaii Revised Statutes Division 2. Business § 431:8-315

(a) Within forty-five days after the end of each calendar quarter, each surplus lines broker shall pay to the director of finance, through the commissioner via the National Association of Insurance Commissioners' Online Premium Tax for Insurance or an equivalent service approved by the commissioner, a premium tax on surplus lines insurance transacted by the broker during the calendar quarter for insurance for which this State is the home state of the insured. The tax rate shall be in the amount of 4.68 per cent of gross premiums, less return premiums, on surplus lines insurance for which the home state is this State.

As used in this subsection, “gross premiums” means the amount of the policy or coverage premium charged by the insurer in consideration for the insurance contract. Any charges for policy, survey, inspection, service, or similar fees or other charges added by the broker shall not be considered part of gross premiums.

(b) The tax on any portion of the premium unearned at the termination of the insurance contract shall be returned to the policyholder.