Hawaii General Excise Tax (GET) License
Applying for a Hawaii GET License
Hawaii has a General Excise Tax (GET). You must obtain a Hawaii GET License if you wish to do business within Hawaii. Complete Form BB-1, State of Hawaii Basic Business Application, and pay a one-time $20 registration fee. Register online or through the DOTAX website. The tax rate is as follows:
- 0.15% for Insurance Commission
- 0.5% for Manufacturing
- 4% for all others
Licensure Requirements and Tax Filing
GE licensure requires a Bachelor’s Degree in engineering from an accredited program. To cancel your license, submit a Notification of Cancellation of Tax Licenses and Tax Permits. File GE Tax forms along with extra schedules to claim exemptions. GE Tax expenses can be written off on federal taxes.
To register a DBA, file with the Department of Commerce and Consumer Affairs online. To apply for a GE Tax License and Articles of Organization, visit hbe.ehawaii.gov/BizEx/home.eb. Search hitax.hawaii.gov to find your GE Tax License Number.
The GE tax applies to all gross income from business activity in Hawaii. Multiple government levels issue licenses depending on the business activity. Federal licenses are required for alcohol and firearm sales.
Tax Information and Deductions
Who must pay Hawaii general excise tax? The general excise tax (GET) is a privilege tax on business activity in Hawaii. Most businesses in Hawaii pay 4% GET, with some exceptions for manufacturing and insurance.
You must file GET tax form G-45 monthly, quarterly, or semi-annually based on your total GET paid per year. File form G-49 annually to reconcile your GET payments. Physical property sales, some services, and prescription medicines have specific rules regarding GET.
If a company outside Hawaii has a physical presence in the state, it must pay GET. Certain businesses are exempt from GET, while others may pay varying rates.
Customers are accustomed to paying GET surcharges added to their bills. It is the responsibility of businesses to pay GET regardless of whether they pass it on to their customers.