Form BB-1: Hawaii Basic Business Application

1. Purpose of Application - Check only one. For 1b, 1c and 1d, Complete lines 1 through 5 and ONLY the information you are adding, deleting or changing. a. New b. Add c. Delete d. Change (Use Form GEWTARV-1 to CANCEL any tax licenses, registrations or permits)

Add a license/permit/registration not applied for on your previously filed Form BB-1.

Make changes to a previously filed Form BB-1.

Delete information provided on a previously filed Form BB-1.

Enter your Federal Employer Identification Number (FEIN), Tax Identification Number (TIN), or Social Security Number (SSN).

All businesses (except sole proprietorships with no employees) and nonprofits must have a FEIN.

New applications, leave blank.

For all other uses of this form, enter your Hawaii Tax I.D. No. (e.g., GE/Use I.D. No., RV I.D. No., TA Reg. No.).

Enter your legal name. Your name should match the name on your tax return.

Sole proprietorship. Enter your last name, first name, and middle initial.

If you changed your last name without informing the Social Security Administration (SSA), include your last name in parentheses as shown on your social security card. For example, Garcia (Smith), Maria K.

Corporation, S corporation, general or limited partnership, nonprofit, limited liability company (LLC) including a single-member LLC. Enter the entity's legal name as shown on the entity's organizing document (such as your articles of incorporation, partnership agreement).

Enter your trade name or doing business as (DBA) name, if any.

Complete with your mailing address.

Common mistake: To change your mailing address, DO NOT use this form. Please complete Form ITPS-COA.

Physical location street address of business in Hawaii (if different from mailing). If none, provide name, phone number and address of the person performing services in HI.

Complete with the business' physical street address or location. If the address is the same as your mailing address, do not complete line 7.

Common mistake: To add, change or delete your business' physical street address or location, DO NOT use this form. Please complete Form ITPS-COA.

Check the box to indicate your type of legal organization.

Does all or part of this business qualify for a disability exemption? (See Instructions)

To apply, file Form N-172 with DOTAX.

If Form N-172 was approved, check YES and attach a copy of your approval letter.

If Form N-172 was not approved or not filed, check NO.

Enter the Date Business Began in Hawaii, the Date of Organization and the State of Organization, with each date as (mm dd yyyy).

Check the box to indicate your annual tax accounting period.

If you use a fiscal year, enter the date your fiscal year ends (mm-dd).

Calendar Year - 12 consecutive months (01-01 through 12-31).

Check the box to indicate your accounting method.

Cash - Check this box if you report your income when you actually or constructively receive it.

Accrual - Check this box if you report your income when it is earned.

List your six-digit North American Industry Classification System (NAICS) code and principal business activity.

Enter the Business Phone, Alternate Phone, Fax Number and E-mail address.

If you are a subsidiary member of a controlled group of corporations, be sure to complete lines 17, 18, 19 and 20.

If you are a sole proprietorship or a single-member LLC, please complete line 20.

Enter the Parent Corporation's FEIN, the Name of Parent Corporation and the Parent Corporation's Mailing Address.

Based on the type of legal organization selected on line 8, check the appropriate box and enter the FEIN, TIN or SSN (I.D. number is REQUIRED); then complete the name title, residential address, and contact telephone number of the: Sole proprietor and spouse (if applicable), Corporate, Nonprofit or other officer, Fiduciary, Partner, Member. For governmental entities, line 20 is optional.

If more space is needed, attach a separate sheet of paper with the required information.

Total Registration Fee Due - Add lines 22b thru 22j.

Withholding - Check this box if you will be withholding Hawaii income tax from your employees' wages.

Withholding: no fee.

General Excise (GE)/Use - Select ONLY one type of GE/Use license:

GE Tax/Use Tax - Check this box if you intend to engage in business in Hawaii, including but not limited to manufacturing, producing, selling goods, providing services, leasing real or personal property, providing construction contracting services, licensing intangibles, or earning commissions. Also, complete line 24 with a list of the addresses of your GE business locations.

GET/Use Tax: $20.00 (checked November 8, 2026).

If you are registering for a GE/Use, TA, RVST, Liquid Fuel, Liquor, or Cigarette & Tobacco license/permit, enter the fee due (if any) for that license/permit. For GE/Use, TA and RVST, an annual estimated tax liability of $0 - $2,000 is Semiannually, $2,001 - $4,000 is Quarterly and More than $4,000 is Monthly (checked November 8, 2026).

Check the appropriate tax type and list the address(es) of your general excise (GE); transient accommodations (TA) rental real property; rental motor vehicle, tour vehicle, and/or car-sharing vehicle (RV); Liquid Fuel Retail Dealer's Permit (Fuel); and/or Retail Tobacco Permit (RTP) business locations. Attach a list if more space is needed.

An owner, partner or member, corporate officer, or authorized agent (e.g., CPA or attorney) with a power of attorney, must sign and date the application.

Sign on the line for Signature of Owner, Partner or Member, Officer, or Agent, then enter Print Name, Title and Date.

CERTIFICATION: The statements in the application are hereby certified to be correct to the best of the knowledge and belief of the undersigned who is duly authorized to sign this application.⁠^[2]

If you have or plan to have employees, you must register with the Unemployment Insurance Division within 20 days after services in employment are first performed. Where to get information from the Hawaii Department of Taxation: Tel. No. 808-587-4242, Toll-Free 1-800-222-3229, Telephone for the hearing impaired 808-587-1418, Toll-Free for the hearing impaired 1-800-887-8974, tax.hawaii.gov.

Use Form VP-1 ONLY if submitting Form BB-1 or submitting a payment without a tax return.

Use Form VP-2 ONLY if submitting Form BB-1 or submitting a payment without a tax return.

Mail the completed application to: HAWAII DEPARTMENT OF TAXATION P.O. Box 1425 Honolulu, HI 96806-1425