Who needs a general excise tax license and employer withholding (form BB-1) in Hawaii?

Issued by Hawaii Department of Taxation, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Hawaii

The Hawaii table lists this for every kind of business.

Hawaii has no sales tax. The general excise tax is a tax on the business’s own gross income at 4% for retail, services and food, plus a 0.5% county surcharge on most islands, and most businesses pass it through to the customer at the register. Register on Hawaii Tax Online before the first sale; the license is issued in about a week and must be displayed. The same application opens the withholding, unemployment insurance and transient accommodations accounts.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Hawaii Department of Taxation.

Sources and dates

Department of Taxation general excise tax pages and licensing information; Basic Business Application (BB-1). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.