HONOLULU – To save money and reduce the use of paper, the State Tax Department will stop
mailing Income Tax Booklets (for example, N-11), Business Tax Booklets (for example, General
Excise) or Estimated Payment Vouchers to taxpayers’ homes or businesses.

The tax booklets with forms and instructions are available for reading and/or printing on-line at:
www.hawaii.gov/tax, as well as at any Tax Department offices.
The department encourages taxpayers to electronically file and pay the N-13 (income tax short
form), General Excise, Withholding, and Transient Accommodations tax returns for free at
www.hawaii.gov/tax - it’s easy, fast and accurate.

Note: Not receiving or requesting a tax booklet does not relieve taxpayers of the requirement to file tax returns.

For more information contact:
Sandi Yahiro
Deputy Director of Taxation
Phone: (808) 587-1540

You’ll need the free Adobe Acrobat Reader to view and print the PDF forms. If you don’t already have this software, you can download it at the ADOBE site.

FAQs – General Excise Tax Information- VISIT http://hawaii.gov/tax/

Q: I would like to start a business in Hawaii. What do I need to do?

A: Please see: Tax Facts 97-3, Starting a Business – Licenses and Taxes. taxfacts/tf97-03.pdf

Q: What is the fee for a general excise tax license?

A: A one-time $20 fee.

Q: How can I apply for a general excise license?

A: The BB-1 Packet 2007/bb1_vp12.pdf, must be completed and submitted with the one-time $20 license fee. It is recommended that the application be mailed in; however, it can also be applied for in person at any of the district offices. The application form is available on the website or it can be faxed to you by calling our Forms by Fax service at 587-7572 if you are calling from Oahu, or (808) 678-0522 from your fax machine if you are calling from outside Oahu.

Q: Where do I mail the application for the general excise tax license to?

Hawaii Department of Taxation

P.O. Box 1425

Honolulu, HI 96806-1425

Q: Can I apply for a general excise tax license online?

A: Yes, Hawaii Business Express is the quick and easy way to start a business in the state of Hawaii. One simple interface covers all the forms with all the state agencies and partners. For more information, please see the Hawaii Business Express http://hbe.ehawaii.gov/BizEx/home.eb website.

Q: Where else can I obtain a general excise tax license?

A: One other location where you can apply for a general excise license is at the Business Action Center which is located at 1130 N. Nimitz Highway, Suite A-220. Office hours are 7:45 a.m. to 4:30 p.m., Mondays through Fridays (except State holidays); telephone number is 586-2545.

Q: What is Hawaii’s sales tax rate?

A: Hawaii does not have a sales tax; instead, we have the general excise tax, which is assessed on all business activities. The tax rate is .15% for Insurance Commission, .50% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale, and 4% for all others. For differences between the general excise tax and sales tax, please see Tax Facts 96-1, General Excise vs. Sales Tax. taxfacts/tf96-01.pdf

If your business activity is taxed at the 4% rate and is conducting business on Oahu, you are also subject to the .50% Oahu County Surcharge Tax. For more information regarding the Oahu County Surcharge Tax, see County Surcharge – FAQ’s. a2_b2_7csurchg_faq.htm

Q: I have misplaced my general excise license. How can I replace it? Is there an additional fee?

A: If you have paid the one-time $20 license fee, there will be no additional charge. Duplicate licenses can be issued by calling our Taxpayer Services Branch at (808)587-4242, or toll-free at 1-800-222-3229. E-mail requests will also be accepted by Taxpayer Services mailto:Taxpayer.Services@hawaii.gov, provided that current information is provided, including a telephone number, if there are any questions.

[Top]
TO FILE GET:

FORM G-45
FORM G-49

NAICIS CODE:

531110

FILE YOUR TAXES ONLINE! http://www.ehawaii.gov/efile/

Please check with your CPA or tax consultant for details

Directory of Certified Public Accountants

Glen Tamura, CPA
4414 Kukui Grove Ste 201
Lihue, HI 96766
PH: 808-245-2922
FAX: 808-245-9023Laura Wiley, CPA
Cell: 639-2137Shimanuki & Matsumura
Certified Public Accountants
4139A Hardy Street
Lihue, HI 96766
PH: 808-245-3358
FAX: 808-246-4651

Directory of Attorneys specializing in Real Estate Law

Lawrence D McCreery
4357 Rice St Lihue 808-246-0269

Miller Peter C
Ching Young Village Shopping Center, Hanalei 808-826-4606

Moss Joe P Attorney At Law
2970 Kele St Ste 108 Lihue 808-246-8884
Nishimitsu Lorna A
3135-A Akahi Lihue 808-245-4757

Sweeney Sweeney & Sweeney
6388 Puupilo Rd Kapaa 808-632-0650
Bill Sweeney