The Hawaii BB-1 form is the state’s single application for registering a business with the Department of Taxation, and almost every business operating in Hawaii has to file one before collecting revenue. You can submit it online through Hawaii Tax Online at hitax.hawaii.gov or by mail, and you pay a one-time $20 fee for each General Excise Tax license.1Justia. Hawaii Code 237-9 – Licenses; Penalty The same form covers general excise, transient accommodations, employer withholding, and several smaller tax types, and the Department uses it to assign your Hawaii Tax ID number, set your filing schedule, and issue your physical license.
What to Have Ready Before You Open the Form
Pull these together first. Missing any one of them mid-application forces a restart.
- A Federal Employer Identification Number (FEIN). Every business needs one except a sole proprietor with no employees, who can use a Social Security Number instead. If you don’t have an FEIN, apply through the IRS on Form SS-4 before starting the BB-1.2Internal Revenue Service. About Form SS-4, Application for Employer Identification Number3Hawaii Department of Taxation. Form BB-1 Hawaii Basic Business Application
- Your legal business name exactly as it appears with the Hawaii Department of Commerce and Consumer Affairs. The BB-1 is tax registration, not entity formation, so register with the DCCA first if you haven’t.
- A physical Hawaii address for the business. If you don’t have one, provide the name, phone number, and address of the person performing services in the state.3Hawaii Department of Taxation. Form BB-1 Hawaii Basic Business Application
- A realistic estimate of monthly gross income. The Department uses this number to set your filing frequency.
- The exact date you began, or will begin, taxable activity in Hawaii.
Filling Out the BB-1 Section by Section
The form runs about two pages. Work through it in order.
Business Identity (Lines 1–7)
Line 1 is the legal name of the business. Line 2 is your FEIN, or your SSN if you’re a sole proprietor without employees. Sole proprietors and single-member LLCs also fill in Line 20 with individual information.3Hawaii Department of Taxation. Form BB-1 Hawaii Basic Business Application
Lines 5 through 7 cover mailing address and physical business location. You can list a separate mailing address if correspondence goes somewhere other than the business premises. The physical address is where the Department expects your license to be posted, so make sure it’s the right one.
Entity Type, Accounting Method, and Period (Lines 8–14)
Check the box for your business structure: sole proprietorship, partnership, corporation, LLC, nonprofit, or the other options listed. Line 14 is your accounting method. Cash means recording income when you receive it; accrual means recording it when earned. The form also lists an “effective” method for certain specialized situations.3Hawaii Department of Taxation. Form BB-1 Hawaii Basic Business Application Pick the same method you use on your federal return.
You’ll also choose an accounting period. A calendar year ends December 31; a fiscal year ends on another date you select. Most small businesses and sole proprietors use the calendar year.
Tax Registrations (Line 22)
This is the section that decides which accounts the Department opens for you. Check each box that applies, and enter the estimated start date and projected monthly revenue where the form asks for them.
Which Tax Boxes You Actually Need to Check
General Excise Tax
Nearly every Hawaii business needs a GET license. The tax applies to gross income from most business activity, including retail sales, services, contracting, rentals, commissions, and interest. The base rate is 4% for most activities, 0.5% for wholesaling and manufacturing, and 0.15% for insurance commissions.4Department of Taxation. General Excise Tax (GET) Information Every county adds a 0.5% surcharge to activities taxed at the 4% rate, bringing the effective rate to 4.5% statewide.5Department of Taxation. County Surcharge on General Excise and Use Tax The surcharge doesn’t apply to the 0.5% or 0.15% categories. The $20 fee attaches to this license.
Transient Accommodations Tax
If you rent out a room, apartment, house, or similar lodging for fewer than 180 consecutive days, check the TAT box in addition to GET.6Hawaii Department of Taxation. An Introduction to the Transient Accommodations Tax The TAT rate is 11% as of January 1, 2026. Short-term rental operators owe both taxes; one does not substitute for the other.
Employer Withholding
Check the withholding box if you plan to hire employees in Hawaii. This registers you to withhold state income tax from paychecks.3Hawaii Department of Taxation. Form BB-1 Hawaii Basic Business Application Hiring also triggers federal obligations, including quarterly IRS Form 941 filings for federal income tax, Social Security, and Medicare withholding.7Internal Revenue Service. About Form 941, Employer’s Quarterly Federal Tax Return Those federal filings sit outside the BB-1, but opening your state withholding account now saves a second registration later.
Other Tax Types
The BB-1 also handles the Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax, plus cigarette and tobacco taxes. Skip the boxes that don’t apply. If you hold a county liquor license, attach a copy when you file.
How Your Filing Frequency Gets Set
The Department uses your income estimate to assign a GET filing schedule based on estimated annual liability:
- Semi-annual returns if your estimated GET liability is $2,000 or less per year.
- Quarterly returns if it’s $4,000 or less per year.
- Monthly returns if it’s more than $4,000 per year.8Hawaii Department of Taxation. An Introduction to the General Excise Tax
These thresholds include the county surcharge. As a rough check: a business grossing about $100,000 a year at the 4.5% effective rate would owe roughly $4,500 in GET and file monthly. A side business at $40,000 would owe about $1,800 and qualify for semi-annual returns. Give a realistic number. Lowballing just delays a reclassification the Department can make on its own.
Submitting the BB-1
Online
Go to hitax.hawaii.gov and choose “Register New Business License.” The portal walks through the same fields as the paper form and lets you pay the $20 GET license fee by credit card or electronic bank transfer at checkout. You get a confirmation number immediately, and the Hawaii Tax ID usually arrives within about five to seven business days.4Department of Taxation. General Excise Tax (GET) Information
By Mail
Download the BB-1 packet from the Department of Taxation’s forms page. It contains the BB-1, Form VP-1 (payment voucher), and Form VP-2.9Department of Taxation. General Excise and Use Tax Fill out the BB-1, then complete VP-1: check the “License Fee” box, enter the total from Lines 22b through 22f of the BB-1, and note the last day of your first filing period. Make the check or money order payable to “Hawaii State Tax Collector,” in U.S. dollars drawn on a U.S. bank. Attach VP-1 and the payment to the front of the BB-1 and mail to:
Hawaii Department of Taxation
P.O. Box 1425
Honolulu, HI 96806-142510Hawaii Department of Taxation. Hawaii Basic Business Application
Paper filings take roughly four to six weeks to process.4Department of Taxation. General Excise Tax (GET) Information File online if you’re on a tight opening timeline.
What Arrives After You File
Once the Department processes your application, it assigns your Hawaii Tax ID number and mails you a physical GET license. Display that license conspicuously at your place of business.8Hawaii Department of Taxation. An Introduction to the General Excise Tax If you operate from multiple locations, you need a separate branch license, and a separate $20 fee, for each.1Justia. Hawaii Code 237-9 – Licenses; Penalty
Your Tax ID goes on every state return you file after this. Manage filings, check application status, and update details through Hawaii Tax Online. When something changes later, such as a new address, entity name, or additional tax type, update it through the portal instead of filing another BB-1.
Penalty for Operating Without Registering
Running a taxable business in Hawaii without a GET license is a misdemeanor. The penalty is a fine of up to $2,000, up to one year of imprisonment, or both.1Justia. Hawaii Code 237-9 – Licenses; Penalty An unregistered business also can’t legally collect the GET pass-through that most Hawaii businesses add to invoices, and catching up later means back-filing returns for every period you were active, plus interest and late-filing penalties on the unpaid tax.