How do I apply for a seller's permit?

How to Apply for a Seller's Permit in Hawaii

In Hawaii, a seller's permit is required for businesses engaged in selling tangible personal property, leasing property, or providing taxable services. This permit allows you to collect and remit the General Excise Tax (GET) to the state.

Step-by-Step Application Process

• Register Your Business: Before applying for a seller's permit, ensure your business is registered with the Hawaii Department of Commerce and Consumer Affairs (DCCA). This includes obtaining a business registration number.
• Apply for a GET License: The seller's permit in Hawaii is issued as a General Excise Tax License by the Hawaii Department of Taxation. You can apply online through the Hawaii Tax Online portal or submit Form BB-1 (Business Application).
• Provide Required Information: During the application, you will need to provide details such as your business name, physical and mailing addresses, type of business activity, ownership structure, and estimated monthly gross income.
• Pay Applicable Fees: As of 2026, there is no fee for obtaining a GET license; however, you must comply with ongoing tax reporting and payment requirements.
• Receive Your GET License Number: Once approved, you will receive a GET license number, which must be displayed at your place of business and used on all tax filings.

Operational Considerations

• Recordkeeping: Maintain detailed sales records to support your GET filings and audits.
• Tax Reporting: File GET returns monthly, quarterly, or semiannually depending on your tax liability.
• Employee Classification: If you hire employees, ensure proper payroll setup and withholding in compliance with Hawaii regulations.
• Automation: Consider using accounting or tax software to automate sales tracking and tax reporting for accuracy and efficiency.