Overview
A Hawaii GE tax license is required for businesses to pay a general excise tax on gross income. You must file tax returns even if no tax is due.
Filing and Payment
To file GE tax returns electronically, go to the Hawaii Department of Taxation’s website. You can also get paper forms there, fill them out, and mail them. The license is a one-time registration but must be updated with the Tax Department if business information changes.
Who Needs a GE License?
- All businesses operating in Hawaii
- Independent contractors
- Side gigs
The GET applies to income from all Hawaii business transactions, and it is the largest source of state income.
Application Process
To apply for a GE license, complete Form BB-1 and pay the fee. File on a monthly, quarterly, or semi-annual basis depending on total GE tax paid yearly.
License Cancellation
To cancel a license, submit a written request to the Hawaii Professional Licensing Division stating the reason. After receiving the request, it will be reviewed.
Deductions
The GE tax is deductible on some federal tax forms like Schedules E and C.