Hawaii General Excise Tax License: How to Register

To register for a Hawaii General Excise Tax (GET) license, complete the State of Hawaii Basic Business Application, Form BB-1, and pay the one-time $20 GET/Use Tax license fee. Applications may be submitted through Hawaii Tax Online, by mail to the Hawaii Department of Taxation (DOTAX), or in person.

Registration generally applies to individuals, businesses, and other legal entities that conduct business activities in Hawaii, have a physical nexus with the state, or meet Hawaii’s economic nexus threshold. Before applying, assemble the business’s identification, ownership, location, activity, and accounting information so that the application is consistent with its formation and federal tax records.

Hawaii GET License Quick Facts

A Hawaii GET license is a state tax registration. It is not the same identifier as a federal employer identification number (FEIN or EIN). Applicants that need help distinguishing the two can review how to get a tax ID number in Hawaii for a new business before completing the state application.

Who Needs to Register for a Hawaii GET License?

An individual, business, or other legal entity must register if it engages in business activities in Hawaii, has physical nexus, or meets the economic nexus threshold. This can include a business organized in Hawaii as well as an out-of-state business whose activities establish the required connection with the state.

An out-of-state or remote business establishes economic nexus when it has at least $100,000 in Hawaii gross income or receipts, or 200 or more Hawaii transactions, during the current or preceding calendar year. Because either threshold can establish economic nexus, a remote business should review both its Hawaii revenue and its transaction count rather than relying on only one measure.

Businesses deciding which Hawaii registration applies to their activities may also consult this overview of Hawaii GET registration for new businesses. Use the business’s actual legal structure, activities, locations, and customer relationships when determining how to complete the application.

What to Prepare Before Applying

Gathering information before beginning the application helps prevent inconsistent names, addresses, and identification numbers. Paper Form BB-1 requests the following categories of information, although some fields apply only when the form marks them as conditional:

• An FEIN, TIN, or SSN, as applicable
• The business’s legal name and any trade name
• Mailing, physical, and other requested addresses
• The entity type
• Business start and organization details
• Accounting information
• The NAICS code and a description of the business activity
• Business contacts
• Responsible-party details
• The tax type being requested
• The activity start date and filing period
• Addresses for GET business locations

These details describe the paper Form BB-1. The online workflow may organize or present questions differently, so applicants using Hawaii Tax Online should follow the prompts shown in the portal.

Confirm the taxpayer identification number

For paper Form BB-1 applicants, all businesses except sole proprietorships without employees, and all nonprofits, must have an FEIN. The form instructs applicants to enter an FEIN, TIN, or SSN as applicable. A sole proprietor should therefore avoid assuming that a personal SSN is appropriate without first considering whether the business has employees or otherwise needs an FEIN.

Before submission, compare the taxpayer identification number, legal name, entity type, and addresses against the records used to form and operate the business. Trade names should be kept distinct from the legal name so that each is entered in the appropriate field. Businesses using an assumed name can include that information where Form BB-1 requests the trade name.

How to Submit the GET Application

A new Hawaii GET application may be submitted online through Hawaii Tax Online, mailed to DOTAX, or delivered in person. The right method may depend on how quickly the license is needed and whether the applicant prefers an electronic or paper filing.

Apply through Hawaii Tax Online

1. Open Hawaii Tax Online and choose “Register New Business.”
2. Enter the requested business and registration information.
3. Review names, identification numbers, addresses, and tax selections for accuracy.
4. Complete the submission and retain the resulting confirmation or other records for the business’s files.

The Hawaii Department of Taxation administers the registration portal. Businesses looking for additional context about electronic registration can review this guide to the Hawaii tax ID application online.

Apply by mail

For a mailed application, complete Form BB-1 and send it to:

Hawaii Department of Taxation
P.O. Box 1425
Honolulu, HI 96806-1425

Attach a check or money order payable to “HAWAII STATE TAX COLLECTOR.” Payment must be in U.S. dollars and drawn on a U.S. bank. Review the completed application before mailing it, particularly any conditional sections relevant to the entity, its responsible parties, or its business locations.

Apply in person

Form BB-1 may also be submitted in person. Applicants choosing this method should bring the completed business information and an acceptable way to pay the license fee. Keeping a copy of the completed application can make it easier to verify the registration details later.

Fee and Processing Times

The GET/Use Tax license has a one-time $20 application fee. DOTAX provides different processing estimates depending on the submission method:

• In person: Immediate issuance
• Hawaii Tax Online: 5–7 business days
• By mail: 4–6 weeks

These estimates can help a business select a submission method, but the application should still be checked carefully before filing. A faster method does not eliminate the need to provide complete, accurate information. Avoid entering an approximate legal name, using an identification number belonging to a different entity, or omitting a location that belongs on the application.

After submitting, retain a copy of Form BB-1 or the online registration record, payment documentation, and any confirmation received. Keeping these materials together provides a useful reference when reviewing the issued license or handling future account administration.

Displaying and Maintaining the License

Once issued, the GET license must be displayed at each place of business. A company operating from more than one location should not assume that one displayed license covers every site.

An additional branch license is required for each additional location or business name. A branch license may be requested with Form G-50 without an additional charge. This means that both expansion to another place of business and operation under another business name should prompt a review of whether an additional branch license is needed.

As part of routine recordkeeping, maintain a list of the locations and business names associated with the GET registration. When the business adds a location or another name, compare that list with the licenses already displayed and request the necessary branch license. Keep copies of the main license, branch-license requests, and related correspondence with the entity’s tax records.

Registration is only the starting point of managing a Hawaii GET account. The responsible person should ensure that the issued license reflects the correct entity and that the appropriate license is displayed at every business location. If the business’s legal structure, ownership, locations, or names change, review the account information rather than continuing to rely on records prepared for the business’s earlier circumstances.