How to Get a Reseller License in Hawaii

Hawaii does not have a traditional sales tax but instead imposes a General Excise Tax (GET) on all business activities. Resellers must register for a GET license by completing Form BB-1 (State of Hawaii Basic Business Application) either online through Hawaii Tax Online at hitax.hawaii.gov or by mail. The registration fee is a one-time $20 payment, with an additional $20 for each extra business location. Online applications are typically processed within 5-7 business days, while mailed forms may take 4-6 weeks.

For resellers engaged in wholesale activities, the GET rate is 0.5% (compared to 4% for retail sales). Businesses must also be aware of county surcharges that apply in Honolulu, Kauai, and Hawaii County. Hawaii law requires businesses to publicly display their GET license at their place of business. Filing frequency is assigned based on projected annual tax liability: monthly, quarterly, or semi-annually.