50-State Sales Tax Compliance Guide
A pile of sales receipts

Hawaii Sales & Use Tax Licensing

Licensing requirements for Hawaii businesses.

Business entities that sell tangible goods or offer services may need to register for sales and use taxes at the state level. Most states require businesses to either incorporate or foreign qualify prior to registering for a sales and use tax account, and many states also ask for the IRS issued EIN number as a part of tax registration.

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Sales & Use Tax Licensure

This section applies to businesses that are applying for a license in Hawaii for the first time.


Form BB-1: Hawaii Basic Business Application

Filing Method:

Form or online

Agency Fee:

$20 fee for GET/Use Tax


Hawaii does not have a sales tax, but instead collects a general excise tax from businesses. Form BB-1 should be used to apply for general excise and use taxes.

Remote Sales Threshold:

$100,000 in sales or 200 separate transactions

Enforcement Start Date: