Hawaii Sales Tax Registration

In Hawaii it is called the General Excise Tax License. The Hawaii Department of Taxation issues it.

Who has to register in Hawaii, how to apply, what it costs, how long it takes, and what you file once you have it.

Hawaii sales tax registration at a glance

What it is called: General Excise Tax License; Full name: General Excise Tax (GET) License. Number issued: Hawaii Tax Identification Number (GE number) (GE followed by 12 digits, laid out GE-XXX-XXX-XXXX-XX).
Who issues it: Hawaii Department of Taxation; Apply online through Hawaii Tax Online (hitax.hawaii.gov); also Hawaii Business Express. Paper form: Form BB-1.
State fee: $20; $20 registration fee. Branch licenses for extra locations (Form G-50) are free.
Processing time: 5 business days through hitax.hawaii.gov; within 2 weeks through Hawaii Business Express; DOTAX issues a Hawaii Tax Identification Number within 5 business days through hitax.hawaii.gov, within 2 weeks through Hawaii Business Express, the same day in person at a district tax office, or within four weeks by mail or drop-off.
Remote seller threshold: $100,000 in sales or 200 transactions; Measurement period: current or preceding calendar year. In effect since July 1, 2018.
Filing frequency: Monthly, quarterly or semiannual periodic returns, plus an annual return; Semiannual if GET (including county surcharge) is $2,000 or less a year; quarterly if $4,000 or less; monthly if more than $4,000, and monthly filers must file electronically. If total liability for the year is $100 or less, periodic returns are not required, but the annual G-49 is.
State rate: 4%; County surcharge of 0.5% in counties that adopted it, for 4.5% total on retail; 0.5% for wholesaling and manufacturing; 0.15% on insurance commissions.

How to register in Hawaii

Where to apply: Apply online with the Hawaii Department of Taxation. Hawaii Tax Online (hitax.hawaii.gov); also Hawaii Business Express
Application form: Form BB-1, State of Hawaii Basic Business Application (select General Excise/Use Tax).
What the application covers: General excise tax, use tax (automatic with GET registration) and other taxes on the BB-1 such as withholding and transient accommodations tax.
How long it takes: DOTAX issues a Hawaii Tax Identification Number within 5 business days through hitax.hawaii.gov, within 2 weeks through Hawaii Business Express, the same day in person at a district tax office, or within four weeks by mail or drop-off.
What it costs: $20 registration fee. Branch licenses for extra locations (Form G-50) are free.
Renewal: The license is issued once and must be displayed at the place of business.

After you register

How often you file: Monthly, quarterly or semiannual periodic returns (Form G-45), plus an annual return (Form G-49). Semiannual if GET (including county surcharge) is $2,000 or less a year; quarterly if $4,000 or less; monthly if more than $4,000, and monthly filers must file electronically. If total liability for the year is $100 or less, periodic returns are not required, but the annual G-49 is.
Due date: Periodic returns the 20th of the month after the period; annual return the 20th day of the fourth month after the tax year (April 20 for calendar-year filers).
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 4%. County surcharge of 0.5% in counties that adopted it, for 4.5% total on retail; 0.5% for wholesaling and manufacturing; 0.15% on insurance commissions. Sourcing: The county surcharge follows where goods are delivered or services are used (per DOTAX's brochure rules for the surcharge).
Late returns: Late filing: 5% of the tax per month or part of a month, up to 25%. Tax not paid within 60 days of the due date: 20% of the unpaid tax. Failing to file or pay electronically when required: 2%.

Hawaii rules in plain English

Hawaii does not have a sales tax permit. Businesses need a General Excise Tax (GET) License from the Hawaii Department of Taxation (DOTAX). You apply on Form BB-1, the State of Hawaii Basic Business Application, and select General Excise/Use Tax. You can file online at hitax.hawaii.gov, through Hawaii Business Express, by mail, or at a district tax office. The fee is $20. DOTAX says online applications at hitax.hawaii.gov take about 5 business days, Hawaii Business Express up to 2 weeks, and mail up to four weeks. In person, you can get your number the same day. Each extra location needs a free branch license. The GET is 4% on most retail sales and services, plus a 0.5% county surcharge where adopted. You file Form G-45 monthly, quarterly or every six months, depending on your yearly tax, by the 20th of the next month. You also file an annual return, Form G-49, by April 20 for calendar-year filers. The one mistake to avoid: skipping the annual G-49. Missing it for 12 months can cost you exemptions and lower rates you would otherwise get.

Sources: Hawaii Department of Taxation · Hawaii Tax Online (hitax.hawaii.gov); also Hawaii Business Express

More Hawaii facts

Hawaii has no sales tax; the GET is a tax on the business's gross income, which businesses may pass on to customers. It applies to most services as well as goods. Source
Hawaii's remote seller test still includes 200 transactions as an alternative to $100,000 of gross income, in the current or preceding calendar year (HRS 237-2.5 as compiled to December 31, 2025). Source
Every GET licensee must file an annual reconciliation return (Form G-49); not filing it within 12 months of its due date can cost the business its GET exemptions and lower rates. Source
Businesses whose total GET, use tax and county surcharge exceed $100,000 a year must pay by electronic funds transfer. Source
Act 47 (2024) exempted medical and dental services covered by Medicare, Medicaid and TRICARE from the GET. Source

We register you in Hawaii

Answer a few questions about your business. We prepare your Hawaii General Excise Tax License application, file it with DOTAX, and send you the number. $199 per state. Any state fee is separate.

Start my Hawaii registration

Hawaii sales tax registration FAQ

Do I need to register for Hawaii sales tax?

A business with an office, employees or representatives, inventory or other property in Hawaii, or that performs services such as installation or repair in Hawaii, must hold a GET license. Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Hawaii (measurement period: current or preceding calendar year).

How long does it take to get a Hawaii General Excise Tax License?

DOTAX issues a Hawaii Tax Identification Number within 5 business days through hitax.hawaii.gov, within 2 weeks through Hawaii Business Express, the same day in person at a district tax office, or within four weeks by mail or drop-off. Source: An Introduction to the General Excise Tax (rev. Sept. 2023), Q22.

What does a Hawaii General Excise Tax License cost?

$20 registration fee. Branch licenses for extra locations (Form G-50) are free. Source: An Introduction to the General Excise Tax (rev. Sept. 2023), Q21 and Q25. Our fee to prepare and file the application is $199.

When do I file Hawaii sales tax returns?

Filing frequency: monthly, quarterly or semiannual periodic returns (Form G-45), plus an annual return (Form G-49). Semiannual if GET (including county surcharge) is $2,000 or less a year; quarterly if $4,000 or less; monthly if more than $4,000, and monthly filers must file electronically. If total liability for the year is $100 or less, periodic returns are not required, but the annual G-49 is. Due date: periodic returns the 20th of the month after the period; annual return the 20th day of the fourth month after the tax year (April 20 for calendar-year filers). File a return every period, even with no sales. Source: An Introduction to the General Excise Tax (rev. Sept. 2023), Q35-Q36.

Do I need to register in Hawaii as a remote seller?

Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Hawaii (measurement period: current or preceding calendar year). Hawaii treats a marketplace facilitator as the seller of the goods it facilitates, so it owes the GET at the retail rate on those sales. Source: HRS 237-2.5 (L 2018, c 41), Unofficial Compilation as of 12/31/2025, Tax Announcement 2018-10.

What happens if I sell in Hawaii without a Hawaii General Excise Tax License?

Doing business without a GET license can bring a civil citation with a $500 fine for most businesses, or $2,000 for cash-based businesses. Source: An Introduction to the General Excise Tax (rev. Sept. 2023), Q14 and Q28.

Nearby states

This page summarizes Hawaii sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Hawaii Department of Taxation or your tax adviser. State rules last checked October 2, 2026.