The Hawaii General Excise Tax (GET) was established in the 1930s and is somewhat unique in that it taxes both goods and services at every level, including food and medical care. It is not the same as the retail sales tax found on the mainland. The GET is currently 4% statewide except on Oahu where a 1/2% surcharge was imposed starting 1/1/2007 to fund rail mass transit. All goods and services on Oahu, including the City and County of Honolulu are taxed at 4 1/2% of gross sales. This GET is assessed on the provider of the goods and services and in turn passes the cost on to the consumer at a rate of 4.712% on Oahu and approx. 4.2% on Neighbor Islands.