HI Licensing & Tax Info

To be able to sell beads & jewelry at the Honolulu HI show, there are a few things that need to be done.

  1. If you don’t already have one, you will need to apply for a General Excise tax number. File form BB-1 with the Dept of Taxation. There is a regular GE tax number, or a one-time event GE tax number. If you get the regular GE, it’s good forever but you need to do twice-yearly tax filings. If you apply for the one-time event license, it’s only good for a month. Either one is $20. Contact the Dept of Taxation at (808) 587-4242
  2. You may be subject to file as a “foreign” corp with the DCCA. The DCCA says that if you are a sole-proprietor it is up to you to file. Anyone else should file. There are some exemptions under section 414-431, but the DCCA cannot make a determination, you need to have your legal advisor make a determination. Unfortunately we cannot find the document to list it here. Fee for the FC-1 is $51 regular or $76 expedite. The DCCA filing is filed once, but there is an annual report every year, thereafter. Fee for the annual is $15 per year. Contact the DCCA at (808) 587-3222
  3. COLLECT G-17 To sell to customers that are tax-exempt and have a Reseller’s License, you will need to have them each sign (for your records) a form.

We give this information as a guide. It is your responsibility to make sure that you have all the necessary permits and licenses.