Hawaii Amended Basic Business Application

Amended Basic Business Application
Form BB-1, Rev. 9/2023, State of Hawaii Basic Business Application
STATE OF HAWAII
BASIC BUSINESS APPLICATION

FORM BB-1
(Rev. 9/2023)

Clear Form

  This Space For Office Use Only

(or Amended Application)

For faster service apply online at hitax.hawaii.gov
Online applications are processed approximately within 5 business days.

TYPE OR PRINT LEGIBLY

BB1_F 2023B 01 VID01

1.	 Purpose of Application — Check only one. For 1b, 1c and 1d, Complete lines 1 through 5 and ONLY the information you are adding, deleting or changing.
	
a.
New b.
Add c.
Delete d.
Change	
(Use Form GEWTARV-1 to CANCEL any tax licenses, registrations or permits)

•  ATTACH CHECK OR MONEY ORDER HERE  •

2.	

FEIN 

TIN 

SSN

3.	 Hawaii Tax I.D. No.

4.	 Taxpayer’s/Employer’s/Plan Manager's Legal Name

5.	 Trade name or doing business as (DBA) name, if any

6.	 Mailing Care of:

7.	 Physical location street address of business in Hawaii (if different from mailing)

	

Mailing Street address or P.O. Box

	

	

Mailing City	

State 	

Yes

  

No

11.	 Date of Organization

(mm dd yyyy)

13.	Accounting period (check only one)
Calendar Year
(mm dd)
Fiscal Year ending
Effective

(mm dd yyyy)

Postal/Zip Code

Limited Partnership	
Nonprofit
Government	
Other (Please specify)	

9.	 Does all or part of this business qualify for 10.	 Date Business Began in Hawaii
a disability exemption? (See Instructions)

  

State	

  If none, provide name, phone number and address of the person performing services in HI.

Postal/Zip Code

8. 	 Type of legal organization
	
Corporation	
S Corporation	
General Partnership	
	
Sole Proprietorship	
Single-Member LLC	
LLC	

	

Physical location City	

12.	 State of Organization
(mm dd yyyy)

	

15.	NAICS and business activity (See Instructions)

14.	Accounting method (check only one)
	     Cash    Accrual
Effective

(mm dd yyyy)

16.	Business Phone

	

17.	Parent Corporation’s FEIN

18.	Name of Parent Corporation

Alternate Phone

	

Fax Number

E-mail address

19.	Parent Corporation’s Mailing Address

20.	List all sole proprietors, partners, members, or corporate officers (See Instructions) Attach a separate sheet of paper if more space is required.
    FEIN/TIN/SSN	
Name (Individuals - Last, First, M.I.)	
Title	
Residential Address	
Contact Phone No.
FEIN 
TIN 
SSN
FEIN 

TIN 

SSN

21.	 TOTAL REGISTRATION FEE DUE. Add the amounts from lines 22b through 22j.
Attach a check or money order made payable to "HAWAII STATE TAX COLLECTOR" in U.S. dollars drawn on
any U.S. Bank. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

0.00

CERTIFICATION: The above statements are hereby certified to be correct to the

best of the knowledge and belief of the undersigned who is duly authorized to sign this
application.

Mail the completed application to:
HAWAII DEPARTMENT OF TAXATION
P.O. Box 1425
Honolulu, HI 96806-1425

Signature of Owner, Partner or Member, Officer, or Agent
Print Name	

BB11C0S1

ID NO 01

Title	

Date

02

Date Activity
Began in Hawaii
-OREffective Date If
Changing Filing Period*
(mm dd yyyy)

Form BB-1, Page 2 
22.

Select Tax Type(s):

Filing Period
Mo.	Qtr.	 Semi

Fee

(See
		
also http://labor.hawaii.gov/ui/)	

22a.	

Withholding	

22b.	

General Excise/Use — Select ONLY one type of GE/Use license:

Fee Due

BB1_F 2023B 02 VID01

no fee

GET/Use Tax 24	

$20.00

GE One-Time Event	

$20.00

Please enter the name of the One-time Event (See Instructions)
Use Tax Only	

no fee

Seller’s collection	

no fee

22c.	

Transient Accommodations 	

22d.	

Timeshare Occupancy 25	

1-5 units - $5.00
6 or more units - $15.00

24

Number of Timeshare Plans represented
22e.	

22f.	
22g.	

Transient Accommodations Broker,
Travel Agency, and Tour Packager	

$15.00

and Car-Sharing Vehicle 24	

$20.00

Liquid Fuel Distributor	

no fee

Refine

22h.	

Liquid Fuel Retail Dealer 24	

22i.	

Liquor

Manufacture

Compound
$5.00	

               
Attach a copy of your county liquor license

Dealer (See Instructions)					

$2.50	

All others	

no fee
	(See also http://ag.hawaii.gov/cjd/tobacco-enforcement-unit/)

Cigarette & Tobacco 23
License:

Dealer

Wholesaler				

Retail Tobacco Permit 24
23.

$15.00	

Rental Motor Vehicle, Tour Vehicle,

Produce

22j.	

x

$250.00	
		Number of retail locations

x $50.00

Have you ever been cited for a cigarette/tobacco violation?
Yes  
No If you answered "Yes," attach a sheet specifying
violation(s), date of occurrence(s), current status or final disposition, and explain any mitigating circumstances.

Check the appropriate tax type and list the address(es) of your general excise (GE); transient accommodations (TA) rental real property; rental motor vehicle, tour vehicle, and/or
car-sharing vehicle (RV); Liquid Fuel Retail Dealer's Permit (Fuel); and/or Retail Tobacco Permit (RTP) business locations. For Retail Tobacco locations, (1) check the appropriate
box(es) if you are selling electronic smoking devices (ESD) and/or e-liquid (ELQ) and (2) if location is a vehicle, include the Vehicle Identification Number (VIN), otherwise include the
name of the retail location. Attach a list if more space is needed.
GE	TA	 RV	Fuel	 RTP	
Address	
Name or VIN
24.

ESD		 ELQ

ESD		 ELQ
25.

Resort Time Share Vacation Plan Information. List each resort time share vacation plan represented by you. Attach a list if more space is needed.

New	 Add	 Cancel	 DCCA Plan No.	

BB12C0S1

Plan Name	

Plan Address

* NOTE: The requested change will take effect after the current filing period is over. The filing frequency cannot be changed retroactively.	 Form BB-1 (REV. 9/2023)

ID NO 01

STATE OF HAWAII — DEPARTMENT OF TAXATION

Instructions
Form BB-1
(REV. 9/2023)

INSTRUCTIONS FOR FORM BB-1
BASIC BUSINESS APPLICATION

CHANGES YOU SHOULD NOTE

Act 62, Session Laws of Hawaii 2023, amends the license and permit fees for a
cigarette and tobacco wholesaler or dealer from $2.50 to $250 annually and the
retail tobacco permit fee from $20 to $50 annually per retail location. The act further requires retail tobacco dealers to specify whether each place of business sells
electronic smoking devices, e-liquid, or both.
The Department's effective dates for the above amended license and permit fees
are July 1, 2023, for cigarette and tobacco wholesalers or dealers and December
1, 2023, for the retail tobacco permit fee.

ABOUT THIS FORM

Form BB-1 is designed for electronic scanning that permits faster processing with
fewer errors. To avoid delays:
1.	 Print amounts only on those lines that are applicable.
2.	 Use only black or dark blue ink pen. Do not use red ink, pencils, felt tip
pens, or erasable pens.
3.	 Because this form is read by a machine, please print your numbers inside
the boxes like this:

4.	

1234567890X

Do NOT print outside the boxes.

PURPOSE OF FORM

Use this form to:
1.	 Register for various tax licenses and permits with the Department of
Taxation (DOTAX) and to obtain a corresponding Hawaii Tax Identification
Number (Hawaii Tax I.D. No.).
2.	 Add a license/permit/registration not applied for on your previously filed
Form BB-1.
4.	 Make changes to a previously filed Form BB-1.
5.	 Delete information provided on a previously filed Form BB-1.

SPECIFIC INSTRUCTIONS

(Note: Reference to “spouse” is also a reference to “civil union partner.”)
Line 1.  Check only 1 box. For Boxes 1b, 1c and 1d, complete lines 2 through
5 and ONLY the information you are adding, deleting or changing. If you wish to
CANCEL a license or permit, complete and submit Form GEW-TA-RV-1.
Line 2.  Enter your Federal Employer Identification Number (FEIN), Tax Identification Number (TIN), or Social Security Number (SSN). All businesses (except
sole proprietorships with no employees) and nonprofits must have a FEIN. If you
are a subsidiary member of a controlled group of corporations, be sure to complete
lines 17, 18, 19 and 20. If you are a sole proprietorship or a single-member LLC,
please complete line 20.
Line 3.  New applications, leave blank. For all other uses of this form, enter your
Hawaii Tax I.D. No. (e.g., GE/Use I.D. No., RV I.D. No., TA Reg. No.).
Line 4.  Enter your legal name. Your name should match the name on your tax
return.
•	 Sole proprietorship. Enter your last name, first name, and middle initial. If
you changed your last name without informing the Social Security Administration (SSA), include your last name in parentheses as shown on your social
security card. For example, Garcia (Smith), Maria K.
•	 Corporation, S corporation, general or limited partnership, nonprofit,
limited liability company (LLC) including a single-member LLC. Enter
the entity’s legal name as shown on the entity’s organizing document (such
as your articles of incorporation, partnership agreement).
•	 Disregarded entity. Enter the disregarded entity’s legal name on line 4 and
the owner’s name on line 20. The name on line 20 should match the owner’s
name on the owner’s income tax return. For example, if an individual owns
a single-member LLC that is disregarded for federal income tax purposes,
report the individual owner’s name on line 20. If the owner is also a disregarded entity, enter the first owner that is not disregarded for federal income
tax purposes. Even though an entity may be disregarded for income tax purposes, it is treated as a separate entity and must obtain its own license and
file its own tax returns for all other state taxes including general excise (GE),
transient accommodations (TA), fuel, rental motor vehicle, tour vehicle, and
car-sharing vehicle (RVST), liquor, and cigarette and tobacco tax.
Line 5.  Enter your trade name or doing business as (DBA) name, if any.
Line 6.   Complete with your mailing address. To change your mailing address,
DO NOT use this form. Please complete Form ITPS-COA.

Line 7.   Complete with the business' physical street address or location. If this
address is the same as your mailing address, do not complete line 7. To add,
change or delete your business' physical street address or location, DO NOT use
this form. Please complete Form ITPS-COA.
Line 8.  Check the box to indicate your type of legal organization. If you are a
trust, an estate, limited liability partnership (LLP), or any other entity not listed,
please check the “Other” box and write your business entity type.
Line 9. Disability Exemption — A blind, deaf, or totally disabled person may
exempt $2,000 of gross income from GE tax. All other gross income is subject to
0.5% GE tax. To apply, file Form N-172 with DOTAX.
•	 If Form N-172 was approved, check YES and attach a copy of your approval
letter.
•	 If Form N-172 was not approved or not filed, check NO.
Line 13.  Check the box to indicate your annual tax accounting period. If you use
a fiscal year, enter the date your fiscal year ends (mm-dd).
•	 Calendar Year — 12 consecutive months (01-01 through 12-31).
•	 Fiscal Year — 12 consecutive months ending on the last day of any month
except December. It also includes a fiscal year that varies from 52 to 53
weeks that may not end on the last day of the month.
If you are changing your accounting period, enter the effective date
(mm-dd-yyyy) of the change.
Line 14.  Check the box to indicate your accounting method.
•	 Cash — Check this box if you report your income when you actually or
constructively receive it. For example, if you performed a service in March
and received payment in May, you would report the income in May when you
received the payment.
•	 Accrual — Check this box if you report your income when it is earned. For
example, if you performed a service in February and received payment in
April, you would report the income in February when you earned it.
If you are changing your accounting method, enter the effective date
(mm-dd-yyyy) of the change.
Line 15.  List your six-digit North American Industry Classification System (NAICS) code and principal business activity. Your NAICS code is the business or
professional activity code that you will report on your federal income tax return.
The codes are online at:
http://www.census.gov/eos/www/naics/
or in the federal income tax return instructions. If you have multiple activities, list
the percentage of your gross receipts that each activity represents. If you need
more space, attach a separate sheet.
•	 Example 1: 541110 Legal services
•	 Example 2: 236110 Building construction (single-family residential 70%,
hotel 10%, commercial 10%, industrial 10%).
Line 20.  Based on the type of legal organization selected on line 8, check the appropriate box and enter the FEIN, TIN or SSN (I.D. number is REQUIRED); then
complete the name title, residential address, and contact telephone number of the:
•	 Sole proprietor and spouse (if applicable)
•	 Corporate, Nonprofit or other officer
•	 Fiduciary
•	 Partner
•	 Member
For governmental entities, line 20 is optional. If more space is needed, attach
a separate sheet of paper with the required information.
Line 21.  Total Registration Fee Due — Add lines 22b thru 22j. Attach a check
or money order made payable to "HAWAII STATE TAX COLLECTOR" in U.S. dollars drawn on any U.S. bank.
Line 22.  Select the license(s)/permit(s) you are registering for or the license(s)
whose filing period you are changing. Enter the applicable information, filing
period(s), and fee(s) due.
Select Tax Type(s) — Check the box for each license/permit for which you are
registering or for each license whose filing period you are changing.
Date Activity Began in Hawaii -OR- Effective Date If Changing Filing Period
— If you are registering for a GE/Use, TA, RVST, Liquid Fuel, Liquor, or Cigarette
& Tobacco license/permit, enter the date your activity began in Hawaii. If you are
changing a filing period, enter the effective date of the change in the mm-dd-yyyy
format.
Note: The requested change will take effect after the current filing period is over.
The filing frequency cannot be changed retroactively.

Form BB-1 Instructions (REV. 9/2023)
Filing Period — Estimate your annual tax liability for each tax type you are
registering for. Then use the table below to select a filing period. You may choose a
more frequent filing period than required, but may not choose a less frequent filing
period. You may find it convenient to use the same filing period for your GE/Use,
TA, and RVST taxes. If you are changing a filing period, check the box of the new
filing period.

Type
GE/Use
TA
RVST

Annual Estimated
Tax Liability

Filing period

$0 — $2,000

Semiannually

$2,001 — $4,000

Quarterly

More than $4,000

Monthly

GE One-Time Event

Monthly

Withholding

Quarterly

Liquid Fuel, Liquor, and
Cigarette & Tobacco

Monthly

Fee Due — If you are registering for a GE/Use, TA, RVST, Liquid Fuel, Liquor,
or Cigarette & Tobacco license/permit, enter the fee due (if any) for that license/
permit. If you are changing a filing period, leave the fee due blank. There is no fee
to make a change.
22a.	 Withholding — Check this box if you will be withholding Hawaii income tax
from your employees' wages.
22b.	General Excise (GE)/Use — Select ONLY one type of GE/Use license:
•	 GE Tax/Use Tax — Check this box if you intend to engage in business in
Hawaii, including but not limited to manufacturing, producing, selling goods,
providing services, leasing real or personal property, providing construction
contracting services, licensing intangibles, or earning commissions. Also,
complete line 24 with a list of the addresses of your GE business locations.
•	 GE One-Time Event — Check this box if you are applying for a one-time
event license such as a fundraiser, exhibition, or conference. Also, enter the
name of your event (for example, XYZ Learning Center’s Desktop Publishing
Conference).
•	 Use Tax Only — Check this box if you are a business not subject to the GE
tax, such as certain public service companies, but are subject to the use tax.
•	 Seller’s Collection — Check this box if you are an out-of-state business not
subject to the GE/Use taxes and volunteer to collect the applicable 4% or
4.5% use tax from your Hawaii customers.
22c.	 Transient Accommodations (TA) — Check this box if you rent a transient
accommodation (for example, a house, condominium, hotel room) to a
transient for less than 180 consecutive days. Also, complete line 24 with a
list of the addresses of your TA rental real property. If you are a time share
plan manager, check the Timeshare Occupancy box to register for TA.
22d.	Timeshare Occupancy — Check this box if 1) you are a time share plan
manager and this is your initial registration of the resort time share vacation
plan(s) that you represent, or 2) you are adding a new plan(s). A one-time
$15.00 fee must be paid for each plan you represent. Also, complete line 25
with a list of the resort time share vacation plan(s) you represent.
22e.	 Transient Accommodations Broker, Travel Agency, and Tour Packager — Check this box if you are a transient accommodations broker,
travel agency, or tour packager who enters into arrangements to furnish
transient accommodations at noncommissioned negotiated contract rates.
A one-time $15.00 fee is paid to register for a transient accommodations tax
license.
22f.	 Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle (RVST)
— Check this box if you intend to rent out motor and/or tour vehicles or
operate a car-sharing organization. Also, complete line 24 with a list of the
addresses of your RVST business locations.
22g.	Liquid Fuel Distributor — Check this box if you refine, manufacture, produce, or compound liquid fuel in the state or import liquid fuel into the state
with the intention of selling or using the liquid fuel in the state. Also, check
the box that indicates what you do.
22h.	Liquid Fuel Retail Dealer — Check this box if you purchase liquid fuel
from licensed distributors with the intention of selling the liquid fuel to consumers. Also, complete line 24 with a list of the addresses of your Liquid
Fuel Retail Dealer's Permit business locations.
22i.	 Liquor — Check this box and indicate if you intend to be a dealer (manufacturer, wholesaler, brewpub, winery, small craft producer) or other than a
dealer of liquor. Also, attach a copy of your county liquor license.
22j.	 Cigarette & Tobacco — Check this box and indicate how you intend to
deal with cigarette and tobacco products:
•	 License — Indicate if you intend to be a dealer or a wholesaler of cigarettes
and tobacco products:

•	 "Dealer" means any person coming into possession of cigarettes or
tobacco products which have not been acquired from an authorized
permit holder or licensee under chapter 245, Hawaii Revised Statutes, or any person rendering a distribution service who buys and
maintains, at a person's place of business, a stock of cigarettes or
tobacco products that have not been acquired from a licensee and
who distributes or uses such cigarettes or tobacco products.
•	 "Wholesaler" means a person rendering a distribution service who
buys and maintains, at the person's place of business, a stock of
cigarettes or tobacco products that the person uses, possess, or distributes only to retailers, or other wholesalers, or both.
Also, complete line 23 on whether you have been cited for a cigarette/tobacco violation. If you answered "Yes," attach a sheet specifying violation(s),
date of occurrence(s), current status or final disposition, and explain any
mitigating circumstances.
•	 Retail Tobacco Permit — Check this box if you intend to sell cigarettes and
tobacco products to consumers. You must obtain a separate retail tobacco
permit for each retail location (including vehicles) where you sell retail tobacco products. You must conspicuously display your permit at your retail
location at all times. If your retail location is a vehicle, you must have your
permit in the vehicle. You MUST complete line 23 on whether you have been
cited for a tobacco violation, and line 24 with a list of the addresses of your
business locations (if the location is a vehicle, include the Vehicle Identification Number).
SIGNATURE LINE —
An owner, partner or member, corporate officer, or authorized agent (e.g., CPA or
attorney) with a power of attorney, must sign and date the application.
SUBMITTAL OF FORM —
Please retain a copy of your application for your records. If you file:
•	 In person, you will receive a Hawaii Tax I.D. No. immediately.
•	 Online at hitax.hawaii.gov, your application will be processed approximately within five business days. For more information on available electronic
services, see tax.hawaii.gov/eservices.
•	 By mail, your application will be processed in approximately three to four
weeks. Mail the original application to:

DEPARTMENT OF TAXATION
P.O. Box 1425
Honolulu, HI 96806-1425
WHERE TO GET INFORMATION —
HAWAII DEPARTMENT OF TAXATION
P.O. Box 259
Honolulu, HI 96809-0259
Tel. No.: 808-587-4242
Toll-Free: 1-800-222-3229
Telephone for the hearing impaired: 808-587-1418
Toll-Free for the hearing impaired: 1-800-887-8974
tax.hawaii.gov
UNEMPLOYMENT INSURANCE —
If you have or plan to have employees, you must register with the Unemployment
Insurance Division within 20 days after services in employment are first performed.
For more information:
DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS
Unemployment Insurance Division
830 Punchbowl St., Room 437
Honolulu, HI 96813
Tel. No.: 808-586-8982
labor.hawaii.gov/ui/
CIGARETTE AND TOBACCO—
Cigarette and tobacco dealers and wholesalers are obligated to file monthly reports
with the Hawaii Department of the Attorney General - Tobacco Enforcement Unit.
For more information:
DEPARTMENT OF THE ATTORNEY GENERAL
Tobacco Enforcement Unit
425 Queen Street
Honolulu, HI 96813
Tel. No.: 808-586-1203
Email: [email protected]
ag.hawaii.gov/cjd/tobacco-enforcement-unit/

Clear Form

STATE OF HAWAII — DEPARTMENT OF TAXATION
GENERAL EXCISE/USE; TRANSIENT ACCOMMODATIONS;
RENTAL MOTOR VEHICLE, TOUR VEHICLE & CAR-SHARING
VEHICLE SURCHARGE; AND HAWAII WITHHOLDING

FORM

VP-1

(REV. 2022)

TAX PAYMENT VOUCHER
­
GENERAL INSTRUCTIONS
PURPOSE OF FORM
Use this form ONLY if submitting Form BB-1 or submitting a
payment without a tax return.
If payment is submitted with a return (general excise/use,
transient accommodations, withholding and rental motor
vehicle, tour vehicle & car-sharing vehicle surcharge), DO NOT
attach Form VP-1 to the tax return.

ELECTRONIC PAYMENT
Form VP-1 payments can be made electronically through hitax.
hawaii.gov.

HOW TO COMPLETE FORM
1)	 Print the name in the space provided.
2)	 Check the appropriate “Tax Type” box.
3)	 Check the appropriate “Filing Type” box and fill in the
period or year in the space provided.
	 If filing Form BB-1, check the box “License Fee.”
Add lines 22b through 22f on Form BB-1 and enter
the amount of payment in the space provided.
Enter the last day of the first filing period. For example,

—

 —

—

—

Form (Rev. 2022)

—

—

VP-1

—

—

—

—

—

for a calendar year quarterly filer who began business
on January 21, 2022, the first filing period end date is
03-31-22.
4)	 In the space provided, print the Hawaii Tax I.D. No.
starting with the tax type (i.e. GE, TA, WH or RV), the 10
digit account number with the 2 digit extension; and the
amount of payment.
5)	 Make the check or money order payable in U.S. dollars to
the “Hawaii State Tax Collector.” Make sure the name,
tax type, filing period, and Hawaii Tax I.D. # appear on
the check or money order. Do not postdate the check. Do
not send cash.

WHERE TO FILE
Detach Form VP-1 along the dotted line and mail the payment
along with Form VP-1 to the address listed below. If filing Form
BB-1, attach the payment and Form VP-1 to the front of the
Form BB-1 and mail to the address below.

DETACH HERE —

Hawaii Department of Taxation
P.O. Box 1425
Honolulu, HI 96806-1425

 —

STATE OF HAWAII — DEPARTMENT OF TAXATION

 —

 —

 —

 —

 —

 —

 —

 —



DO NOT WRITE OR STAPLE IN THIS SPACE

TAX PAYMENT VOUCHER

DO NOT SUBMIT A PHOTOCOPY OF THIS FORM

VP1_F 2022A 01 VID01

Name (Please print):                

Tax Type (check only 1)

Filing Type (check only 1) Enter Date as MM-DD-YY

	

General Excise (GE)

	

	

Transient Accommodations (TA)

	

Hawaii Withholding (WH)

	
	

Rental Motor, Tour & Car-Sharing
Vehicles (RV)

VP-1C0S1

	

License Fee
1st Period End
Periodic Return
Period End
Annual Return
Tax Year End

ID NO 01

Print the amount of your payment in the space
provided. ATTACH THIS VOUCHER WITH
CHECK OR MONEY ORDER PAYABLE TO
“HAWAII STATE TAX COLLECTOR.” Write the
tax and filing types, and your Hawaii Tax I.D.
Number on your check or money order.

Hawaii Tax I.D. Number

Amount of Payment

Clear Form

STATE OF HAWAII –– DEPARTMENT OF TAXATION

FORM

VP-2

MISCELLANEOUS TAXES PAYMENT VOUCHER
GENERAL INSTRUCTIONS

(REV. 2023)

PURPOSE OF FORM
Use this form ONLY if submitting Form BB-1 or submitting a
payment without a tax return.

Account Type: 			

Liquor Non-Permit Account			 LN-XXX-XXX-XXXX-XX
Liquor Tax Permit Account			 LQ-XXX-XXX-XXXX-XXP
Liquor Tax Account			 LQ-XXX-XXX-XXXX-XX
Cigarette & Tobacco License Account		 TO-XXX-XXX-XXXX-XXL
Cigarette & Tobacco Account		 TO-XXX-XXX-XXXX-XX
Tobacco Use Account (Social Security Number)
XXX-XX-XXXX
Liquid Fuel Distributor License Account		 LD-XXX-XXX-XXXX-XX
Liquid Fuel Retail Dealer’s Permit Account	 LR-XXX-XXX-XXXX-XXP
Liquid Fuel Use Account			 LU-XXX-XXX-XXXX-XX
Franchise Tax Account			 FR-XXX-XXX-XXXX-XX
Public Service Company Tax Account		 PS-XXX-XXX-XXXX-XX
Estate Tax Account			 ET-XXX-XXX-XXXX-XX

If payment is submitted with a return (e.g., franchise tax return), DO
NOT attach Form VP-2 to the tax return.
INTERNET FILING
Form VP-2 can be filed and paid electronically through the State’s
Internet portal at hitax.hawaii.gov. For more information, go to
tax.hawaii.gov/eservices/.
HOW TO COMPLETE THE FORM
1)	

Print your name in the space provided.

2)	

Check the appropriate “Tax Type” box.

	

If you are making a tax payment for an Estate, enter the
decedent’s social security number (SSN) in the space
provided below the checkbox.

3)	

Check the appropriate “Filing Type” box and fill in the period
or year in the space provided. If you are filing a Form BB-1,
check the box “License Fee.” Add lines 22g through 22j on
Form BB-1 and enter the amount of payment in the space
provided. Enter the last day of your first filing period. (e.g.,
you are a calendar year quarterly filer and began business
on January 21, 2023, your first filing period end date is 0331-23.)

4)	

—

5)	

Make your check or money order payable in U.S. dollars to
the “Hawaii State Tax Collector.” Make sure your name,
tax type, filing period, Hawaii Tax I.D. No., and daytime
phone number appear on your check or money order. Do
not postdate your check. Do not send cash.

WHERE TO FILE
Detach Form VP-2 along the dotted line and mail the payment
along with Form VP-2 to the address listed below. If filing Form
BB-1, attach the payment and Form VP-2 to the front of Form BB-1
and mail to address below:

Print your Hawaii Tax I.D. Number, using the following
formats. If you are applying for a new number, leave the
Hawaii Tax I.D. Number box blank.

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Form

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VP-2

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DETACH HERE —

STATE OF HAWAII — DEPARTMENT OF TAXATION

(Rev. 2023)

HAWAII DEPARTMENT OF TAXATION
P.O. BOX 1530
HONOLULU, HI 96806-1530

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

DO NOT WRITE OR STAPLE IN THIS SPACE

MISCELLANEOUS TAX PAYMENT VOUCHER

Name (Please print):                
Tax Type (check only 1)

Filing Type (check only 1) Enter Date as MM-DD-YY

o	Liquor
o	 Cigarette & Tobacco
o	Fuel
o	 Liquid Fuel Retail Dealer
o Franchise (FR)
o Public Service Company (PS)
o Estate (ET)

o	 License Fee
	

1st Period End	

	

Period Begin	
Period End	

o	 Payment for:

____ - ____ - ____

____ - ____ - ____
____ - ____ - ____
o	 Estate Extension Payment
	
Date of Death	
____ - ____ - ____
Decedent’s SSN: ____ - ____ - ______ 	
Extension to Date	
____ - ____ - ____

VP2_I 2023A 01 VID01

Hawaii Tax I.D. Number:

	

ID NO 01

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Hawaii Tax I.D. Number

Amount of Payment

Print the amount of your payment in the space
provided. ATTACH THIS VOUCHER WITH CHECK
OR MONEY ORDER PAYABLE TO “HAWAII STATE
TAX COLLECTOR.” Write the tax and filing types, your
Hawaii Tax I.D. Number, and daytime phone number
on your check or money order.