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The Hawaii Tax BB-1X form serves as a crucial document for businesses looking to amend their original Basic Business Application. This alteration could include adding new licenses, permits, or registrations not previously filed with the Hawaii Department of Taxation. Whether you're expanding your business services or incorporating additional products, completing the BB-1X form accurately is vital.

To ensure you're on the right track with updating your business information, click the button below to fill out the form meticulously.

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Overview

Businesses in Hawaii that need to make updates or changes after their initial registration often turn to the Form BB-1X, a crucial document for adjusting their registered business details with the state. This Basic Business Amended Application enables existing companies to add licenses, permits, or registrations they didn't initially apply for. Whether a business needs to include general excise/use tax, transient accommodations, cigarette and tobacco, retail tobacco permit, or various other activities, this form provides the pathway to compliance. Alongside its core function, the form also requires information about the taxpayer's identification numbers, names, physical and mailing addresses, contact details, and specific business activities. Additionally, it asks detailed questions regarding the nature of the acquired business, employment in Hawaii, anticipated employee hiring, and pertinent fee structures for the various licenses and permits. Significantly, it covers tax filing periods and accounting practices, ensuring businesses align with state taxation regulations. By carefully considering each section, entities can accurately report their current operational status, ensuring they meet all the Hawaii Department of Taxation's requirements. Moreover, special instructions for mailing the completed form and related fees emphasize its importance in maintaining an up-to-date business registration in the state.

Example - Hawaii Tax Bb1X Form

FORM BB-1X

 

(Rev. 2014)

STATE OF HAWAII

 

 

BASIC BUSINESS

 

AMENDED APPLICATION

 

(NOTE: Reference to “Spouse” also means “Civil Union Partner”.)

This Space For Office Use Only

06

U.I. No.

• ATTACH CHECK OR MONEY ORDER AND FORMS VP-1 and/or VP-2 HERE •

IMPORTANT: File this form ONLY to ADD a license/permit/registration not applied for on your Form BB-1 already filed.

TYPE OR PRINT LEGIBLY

(Mail the completed amended application to the Hawaii Department of Taxation. See back for address.)

 

 

 

 

 

 

 

 

 

 

1.

ADD to application

General Excise/Use (GE/Use)

Transient Accommodations (TA) Cigarette and Tobacco

Retail Tobacco Permit

 

 

Employer’s Withholding (WH)

Liquid Fuel Distributor

 

Liquid Fuel Retail Dealer

Liquor

 

 

Unemployment Insurance (UI)

Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle (RVST)

2.

Hawaii Tax I.D. No.

 

 

 

 

3.

Taxpayer’s/Employer’s Name

 

 

 

 

 

W___ ___ ___ ___ ___ ___ ___ ___ ___ ___

 

 

 

 

 

 

 

 

4.

Taxpayer’s Social Security Number

 

5. Spouse’s Social Security Number

 

6.

Federal Employer I.D. Number (FEIN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

Mailing address

 

C/O

 

 

 

Street address or P.O. Box

 

City

State

Postal/Zip Code + 4

 

 

 

 

 

 

 

 

 

 

 

8.

Physical location of business in Hawaii

Street address

 

 

 

City

State

Postal/Zip Code + 4

9.If no physical business location in Hawaii, provide the name, address, and telephone number of the individual performing services in Hawaii

10. NAICS and business activity (SEE FORM BB-1, LINE 11 INSTRUCTIONS)

11.

Date Business Began in Hawaii

12.

Contact Phone Number

 

 

 

/

/

 

(

)

 

 

 

 

 

 

 

13. (a)

Did you acquire an existing business?  Yes  No

14.

No. of establishments or branches in Hawaii

15.

Date employment began in Hawaii

(b)

If yes, was all or part of the business acquired?

 

 

 

 

 

/

/

(c)

When was it acquired? ____________________ (MM/DD/YYYY)

16.

No. of employees on date employment began

17.

Date first wages paid in Hawaii?

(d) Previous owner’s/business’ name, dba, address, Hawaii Tax I.D. No.,

 

 

 

 

 

/

/

 

and UI Account No. (If you answered “No” to (a) enter N/A)

18.

If no employees, when do you anticipate hiring employees?

 

 

 

 

 

 

 

/

/

 

 

 

 

19.License/Registration Fee, enter the appropriate information/fee based on what registration was checked on line 1, also enter the date the activity began in Hawaii:

a. General Excise/Use (See Instructions for Form BB-1, lines 1, 32, 33 and 34)

Enter appropriate fee

$

b. Transient Accommodations, enter begin date ___ ___ / ___ ___ / ___ ___

 

 

 

Check only one $5.00 (1-5 units) OR $15.00 (6 or more units)

Enter appropriate fee

 

c. Employer’s Withholding

No fee required

-0-

d. Unemployment Insurance

No fee required

-0-

e. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle, enter begin date

___ ___ / ___ ___ / ___ ___

..........Enter $20.00

 

f.Total Form VP-1 Amount Due. (Add items a thru e) Enter the amount here and on the “Amount of Payment” line of Form VP-1,

Tax Payment Voucher. Attach Form VP-1 to this form

 

$

g. Cigarette and Tobacco, ___ ___ / ___ ___ / ___ ___. Check only one Dealer

Wholesaler

 

 

Enter $2.50

 

h.Retail Tobacco Permit, be sure to complete line 25 ___ ___ / ___ ___ / ___ ___. Enter ____ (the number of retail locations) x $20.00

i. Liquid Fuel Distributor, ___ ___ / ___ ___ / ___ ___. Check all that apply regarding what you intend to do with of any liquid fuel

 

which will be sold or used within the State. Produce Refine Manufacture Compound

.......No fee required

-0-

Do you intend to import or cause to be imported into the State any liquid fuel and to sell the same therein?

Yes

No

 

Do you intend to import or cause to be imported into the State any liquid fuel for your own use?

Yes

No

 

Do you intend to acquire liquid fuel from a licensed distributor as a wholesaler and to sell or use the same?

Yes

No

 

j. Liquid Fuel Retail Dealer, be sure to complete line 26

___ ___ / ___ ___ / ___ ___

Enter $5.00

k. Liquor, enter County Liquor License No.

 

 

, effective ___ ___ / ___ ___ / ___ ___

 

Check

Manufacturer

Wholesaler

..................................................................................................

Enter $2.50

l.Total Form VP-2 Amount Due. (Add items g thru k) Enter this amount here and on the “Amount of Payment” line for Form VP-2,

Miscellaneous Fee Payment Voucher. Attach Form VP-2 to this form

 

$

 

TOTAL AMOUNT DUE (Add items f and l) Attach a check or money order made payable in U.S. dollars drawn on any

 

 

 

 

 

 

 

 

 

$

 

U.S. Bank to “HAWAII STATE TAX COLLECTOR”

 

CERTIFICATION: The statements contained herein are hereby certified to be correct to the best of the knowledge

Continue on back of this page.

 

 

 

 

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

 

 

 

 

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

Print Name

 

 

 

 

Title

 

 

 

Date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DO NOT WRITE IN THIS SPACE

 

 

 

 

 

 

 

 

 

 

UC-1 Prepared by

 

Date

 

 

MIFS

 

 

Industry Code

 

DCD No.

 

 

Office Code

 

 

Contributor Type

 

 

UC-1 Rec’d

 

 

Exempt

 

Exemption

 

 

Status Code

 

 

Status Date

 

 

Follow-Up

 

 

Approved By

Registrar

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business Type

 

 

Liable Date

 

 

Wage Rec Type

 

 

Other Remarks

 

 

 

 

 

 

FORM BB-1X 06

FORM BB-1X

(REV. 2014)

Page 2

 

20.Filing period for:

(a)

General Excise/Use Tax

Monthly

Quarterly

Semiannually

(b)

Transient Accommodations Tax

Monthly

Quarterly

Semiannually

(c)

Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax

Monthly

Quarterly

Semiannually

For items (a), (b), and (c):

Check monthly if you expect to pay more than $4,000 a year of taxes in the respective taxes;

 

Check quarterly if you expect to pay $4,000 or less a year in the respective taxes; or

 

Check semiannually if you expect to pay $2,000 or less a year in the respective taxes.

(d) Employer’s Withholding Tax

Monthly

Quarterly

Check monthly if you expect to pay more than $5,000 a year in withholding taxes; or

Check quarterly if you expect to pay $5,000 or less a year in withholding taxes

(e)

Unemployment Insurance Contributions

...............................Monthly

Quarterly (This must be filed on a quarterly basis)

(f)

Liquor Tax

(This must be filed on a monthly basis)

(g)

Cigarette and Tobacco Taxes

Monthly

(This must be filed on a monthly basis)

(h)

Liquid Fuel Taxes

Monthly

(This must be filed on a monthly basis)

21.Accounting period, check only one Calendar Year (The 12-month period from January 1 to December 31.)

Fiscal Year ending ___ ___ / ___ ___ (A 12-month period ending the last day of any month other than December.)

22.Accounting method, check only one Cash (Report income in the period when it was actually or constructively received.)

Accrual (Report income when you earn it, whether or not you actually receive it.)

23. Do you qualify for a disability exemption? Yes

No

If yes, Form N-172 must be completed and submitted before the $2,000

exemption of gross income of any blind, deaf, or totally disabled person and rate of ½ of 1% on the remaining gross income can be allowed.

24.(a) List by island the address(es) of your rental real property (e.g., land, building, apartments, condominiums, or hotels or other transient lodging).

(b)List by island the address(es) of your rental motor vehicle, tour vehicle, and/or car-sharing vehicle business locations.

(c)If a transient accommodation (TA) or a rental motor vehicle, tour vehicle, or car-sharing vehicle (RVST) business location, place a check mark in the appropriate column on the right.

 

(d) Attach a separate sheet of paper for additional listings.

 

Check

Check

 

 

Address

Island

if TA

if RVST

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25.For the Retail Tobacco Permit, list separately each retail location you own, operate, or control, and for retail locations that are vehicles, include the Vehicle Identification Number (VIN) of

each vehicle (Attach a separate sheet of paper if more space is required). Have you ever been cited for either a tobacco and/or liquor violation? Yes No

 

Name

Street Address

Vehicle Identification No. (VIN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26.For the Liquid Fuel Retail Dealer’s Permit, list separately each branch or place of business (Attach a separate sheet of paper if more space is required).

Street Address

Island

 

 

 

 

27.Name of Parent Corporation

28.Parent Corporation’s FEIN

29.Parent Corporation’s Mailing Address

MAILING ADDRESSES & TELEPHONE NUMBERS

Hawaii Department of Taxation

P.O. Box 1425

Honolulu, HI

96806-1425

Telephone:

(808) 587-4242

Toll Free:

1-800-222-3229

 

 

 

Department of Labor and Industrial Relations

 

 

 

 

Unemployment Insurance Division

 

OAHU & MAINLAND

MAUI

 

HAWAII

KAUAI

830 Punchbowl St., #437

54 S. High St., #201

1990 Kinoole St., #101

3100 Kuhio Hwy C12

Honolulu, HI

96813

Wailuku, HI

96793

Hilo, HI 96720

Lihue, HI 96766

Telephone:

(808) 586-8913

Telephone:

(808) 984-8410

Telephone: (808) 974-4086

Telephone: (808) 274-3025

 

(808) 586-8914

 

 

 

 

FORM BB-1X

DO NOT WRITE IN THIS SPACE

Type

Number

Date Issued

Effective FYE

 

 

 

 

Liquor Tax Permit

 

 

 

Cigarette Tax and Tobacco Tax License

 

 

 

Liquid Fuel Distributor’s License

 

 

 

Liquid Fuel Retail Dealer’s Permit

 

 

 

 

 

 

 

Document Information

Fact Detail
Form Purpose The BB-1X is an amended application used specifically for adding licenses, permits, or registrations not initially applied for with Form BB-1.
Who Should File Businesses operating in Hawaii that need to update their Basic Business Application to include additional activities.
Key Inclusions Licenses for General Excise/Use, Transient Accommodations, Cigarette and Tobacco, Retail Tobacco Permit, Employer’s Withholding, and others.
Filing Requirement The form must be mailed to the Hawaii Department of Taxation along with any required fees outlined in the form.
Governing Law(s) Form BB-1X is governed by Hawaii state law applicable to business registrations, tax payments, and licensing.
Associated Forms Forms VP-1 and/or VP-2 must be attached for payment of certain license or permit fees.
Submission Address The completed form and any additional required documents/fees should be sent to the Hawaii Department of Taxation's address provided in the form instructions.

Guide to Writing Hawaii Tax Bb1X

Completing the Hawaii Tax BB-1X form requires careful attention to detail. This form is used for adding a license, permit, or registration not originally applied for on your initially filed Form BB-1. It's important to provide accurate and complete information to ensure smooth processing. The form requires basic business information including tax ID numbers, business name, address, contact information, and specifics about the type of permits or licenses being requested. Below are systematic instructions to guide you through the process, ensuring all necessary sections are correctly filled out.

  1. Check the box corresponding to the license/permit/registration you wish to add.
  2. Enter your Hawaii Tax ID No. in the designated space.
  3. Provide the Taxpayer’s/Employer’s Name accurately as it appears in official documents.
  4. Fill in the Taxpayer’s Social Security Number.
  5. If applicable, enter the Spouse’s Social Security Number.
  6. Include your Federal Employer ID Number (FEIN) in the space provided.
  7. Write the complete mailing address including C/O, Street address or P.O. Box, City, State, and Postal/Zip Code + 4.
  8. For businesses with a physical location in Hawaii, enter the Street address, City, State, and Postal/Zip Code +4.
  9. If the business has no physical location in Hawaii, furnish the name, address, and telephone number of the individual performing services in Hawaii.
  10. Determine your NAICS and describe your business activity.
  11. Indicate the Date Business Began in Hawaii using the format MM/DD/YYYY.
  12. Provide a Contact Phone Number, including area code.
  13. If you acquired an existing business, specify by marking the appropriate box, and complete the subsequent information as required.
  14. Enter the number of establishments or branches in Hawaii.
  15. Document the Date employment began in Hawaii.
  16. Provide the Number of employees as of the date employment began.
  17. List the Date first wages were paid in Hawaii.
  18. If no employees are currently hired, indicate when you anticipate hiring.
  19. For each license/registration/permit being added, enter the applicable information and fee.
  20. Sign and date the certification at the bottom to affirm the accuracy of the provided information.

Once all the required sections have been completed, compile the form with related documents and the appropriate fee. Attach a check or money order made payable to "HAWAII STATE TAX COLLECTOR" for the total amount due. Mail the completed amended application and attachments to the Hawaii Department of Taxation at the address provided on the form. Ensuring that all information is complete and accurate before submission will aid in the prompt processing of your application.

Frequently Asked Questions

  1. What is the purpose of Form BB-1X?

    Form BB-1X, the Basic Business Amended Application, is designed for businesses to add licenses, permits, or registrations they did not apply for with their initial Form BB-1 submission. This amended application allows a business to update its operational credentials with the State of Hawaii by adding necessary certifications for conducting specific activities.

  2. Who needs to file a Form BB-1X?

    Any business that operates in Hawaii and needs to add additional types of permits or licenses after their initial application (Form BB-1) should file Form BB-1X. This includes new registrations such as Employer’s Withholding, General Excise/Use, Transient Accommodations, and more.

  3. What sections must be completed on Form BB-1X?

    The form requires detailed business information including the addition of the new license/permit/registration being applied for, Hawaii Tax I.D. No., taxpayer's name and Social Security Number, business location, contact information, details on the new activity being licensed, and the certification by the owner or authorized agent. Moreover, information about the filing period for various taxes and accounting details need to be provided.

  4. What are the fees associated with Form BB-1X?

    Fees vary depending on the additional license or permit type. For example, the Transient Accommodations tax requires a $5.00 fee for 1-5 units or a $15.00 fee for 6 or more units, while a Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax license requires a $20.00 fee. Some sections, such as Employer's Withholding and Unemployment Insurance, require no fee. The form outlines specific fees for each type of registration being added.

  5. Where should Form BB-1X be submitted?

    Completed forms, along with any required attachments and payment, should be mailed to the Hawaii Department of Taxation. The specific mailing addresses and contact numbers are provided on the form for various departments that might require submission of this form, including addresses for island-specific offices.

  6. What documentation should accompany Form BB-1X?

    Along with the completed Form BB-1X, businesses must attach a check or money order for any applicable fees, relevant payment vouchers (Forms VP-1 and/or VP-2), and any additional documentation required for the specific registrations being applied for. It is important to review the instructions for each section carefully to ensure that all necessary documents are included.

Common mistakes

When filling out the Hawaii Tax BB1X form, individuals and business entities frequently encounter a series of common pitfalls that can lead to inaccuracies, delays in processing, or even penalties. Addressing these mistakes upfront can ensure smoother interactions with the state's Department of Taxation. Here is an expanded list of 10 common mistakes:

  1. Not using legible handwriting or typing, which can lead to misinterpretation of the information provided. It is imperative to type or print legibly to avoid such confusion.
  2. Omitting the Hawaii Tax I.D. No., which is essential for identifying the existing record that needs to be amended. Without this number, processing the form could be significantly delayed.
  3. Inaccurately reporting the NAICS and business activity. The North American Industry Classification System (NAICS) code must accurately reflect the primary business activity to ensure correct tax categorization.
  4. Failing to attach required documentation such as checks, money orders, and Form VP-1 and/or VP-2. These documents are crucial for completing the application process.
  5. Incorrectly selecting the type of license/registration/permit being applied for an amendment. This selection directs the application to the appropriate processing queue and is vital for expedited service.
  6. Misunderstanding the employment-related questions (sections about acquiring an existing business, the number of employees, and first wages paid). Accurate employment data is vital for unemployment insurance and employer’s withholding tax purposes.
  7. Incomplete mailing or physical business location information. Full addresses are necessary to ensure proper communication and compliance with tax regulations.
  8. Selecting the wrong filing period or not understanding when to file monthly, quarterly, or semiannually. This mistake can lead to penalties for late filings.
  9. Misconstruing the accounting period and method. Choosing between calendar and fiscal years, and between cash and accrual accounting methods, impacts tax obligations and compliance.
  10. Overlooking the certification section at the bottom of the form. A duly authorized individual must sign the form to attest to the correctness of the information provided.

Additionally, here are several tips to avoid common errors:

  • Double-check the form for completeness and accuracy before submission.
  • Consult the instructions for Form BB-1 and related guidance provided by the Hawaii Department of Taxation to understand specific requirements.
  • Understand your business's specific tax obligations and how they relate to the licenses, permits, and registrations being amended on the form.
  • Review the form for any updates or changes in the requirements since the last filing.
  • Seek assistance from a tax professional if any part of the form or process is unclear.

Addressing these mistakes can help ensure the amended application is processed efficiently and accurately, maintaining compliance with Hawaii's tax regulations.

Documents used along the form

When handling business documentation in Hawaii, especially modifications that require the use of the Hawaii Tax BB-1X form, several other forms and documents often accompany or are necessary to complete the process effectively. These documents are pivotal for various reasons, ranging from tax payments to detailed business information necessary for legal and operational compliance.

  • Form VP-1 (Tax Payment Voucher): This form is used for making payments for general excise/use taxes, transient accommodations taxes, and other related fees indicated in the BB-1X form. It ensures that the payment is correctly credited to the taxpayer's account.
  • Form VP-2 (Miscellaneous Fee Payment Voucher): Similar to Form VP-1, this voucher facilitates the payment of miscellaneous fees, such as those for cigarette and tobacco licenses or liquor license fees, that are noted on the BB-1X form.
  • Form UC-1 (Report of Wages Paid): Employers use this form to report wages paid and unemployment insurance contributions. It's crucial for businesses that are registering or updating information related to employment in Hawaii.
  • Form N-172 (Disability Exemption Form): For those who qualify for a disability exemption, this form must be completed and submitted to avail the gross income exemption. This is particularly relevant if indicated on the BB-1X form.
  • Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Permit Applications: Businesses adding these services through the BB-1X amendment process must also complete specific permit applications pertinent to these operations.
  • Liquor License Application Forms: For businesses intending to add a liquor license through the BB-1X form, the specific county liquor license application must also be completed, attending to the local regulatory requirements for selling or manufacturing liquor.

Each of these documents plays a unique role in ensuring businesses meet their legal obligations, provide necessary operational details, and correctly process payments related to their specific business activities. Collectively, they represent a comprehensive approach to maintaining regulatory compliance and operational integrity within the State of Hawaii.

Similar forms

The Hawaii Tax BB-1X form, designed for amendments to basic business application information, bears resemblances to several other business-related documents in terms of structure and purpose. Each similar document serves a specific function for varying business needs, from registration to tax compliance.

Form BB-1, Basic Business Application is closely related to the BB-1X form as it is essentially the original application that the BB-1X amends. Both serve businesses looking to operate within Hawaii, requiring details such as the business name, address, type of business activity, and information about licenses or permits needed. The main difference lies in the BB-1X's focus on updating or adding to the information previously submitted, whereas the BB-1 captures this information for the first time.

Form VP-1, Tax Payment Voucher is another document similar to the BB-1X form, particularly in how payments are processed. While the BB-1X allows businesses to add licenses, permits, or registrations not initially applied for, the VP-1 accompanies payments for various tax purposes. Both forms are integral to maintaining compliance with Hawaii's tax regulations, ensuring businesses accurately report and contribute to state tax requirements.

Form VP-2, Miscellaneous Fee Payment Voucher, like the BB-1X, involves financial transactions related to business operations. Specifically, the VP-2 is used for payments of miscellaneous fees, which might include some of the permits and licenses referenced in the BB-1X. The link is in the necessity for businesses to make additional payments beyond regular taxes, for which both forms provide a structured way to report and remit money to the state.

Dos and Don'ts

When filling out the Hawaii Tax BB-1X form, there are several important dos and don'ts to keep in mind to ensure the process is completed correctly and efficiently. Here are some key points to consider:

  • Do type or print legibly to ensure all information is readable. This avoids confusion and processing delays.
  • Do attach a check or money order for any required fees, along with Forms VP-1 and/or VP-2, to your BB-1X form before submission. This ensures your application is processed promptly.
  • Do double-check your Hawaii Tax I.D. No., Social Security Number, Spouse’s Social Security Number, and Federal Employer I.D. Number (FEIN) for accuracy. Mistakes in these numbers can lead to significant issues.
  • Don't forget to include the date your business began in Hawaii, the number of establishments or branches, and employee information. These details are crucial for accurate record-keeping and compliance with state regulations.
  • Don't overlook the certification section at the end of the form. Make sure the form is signed by an owner, partner, member, officer, or agent who is authorized to do so.
  • Don't ignore the mailing addresses and telephone numbers provided for the Hawaii Department of Taxation and the Department of Labor and Industrial Relations. Use these contacts for any queries or clarifications needed while filling out the form.

Misconceptions

When it comes to the Hawaii Tax BB-1X form, there are a number of misconceptions that can lead to confusion. Here's a breakdown of some common misunderstandings:

  • It's only for businesses with physical locations in Hawaii: While the form does require information about a business's physical location, it's also necessary for businesses operating without a physical space in Hawaii but engaging in commerce within the state. The form asks for the contact details of someone performing services in Hawaii if there's no physical location.
  • You can only add one type of license or permit when amending: The form actually allows businesses to add multiple types of licenses, permits, or registrations that they didn't apply for with their original BB-1 form. This includes a range of categories from general excise/use to unemployment insurance and more.
  • There's a fee for every addition: While certain licenses or permits require a fee, it's not a universal requirement for all amendments made with the BB-1X form. For example, no fee is required for adding employer’s withholding or unemployment insurance.
  • Amendments can be made for changing business information: The BB-1X is specifically for adding licenses, permits, or registrations not included in the original BB-1 application. Changes to business information, like addresses or ownership details, are handled through other processes.
  • The form is for tax reporting purposes: Although the form deals with tax-related licenses and permits, it's primarily an application form. Reporting of actual taxes and fees uses other specific tax forms.
  • Every section must be filled out: You only need to fill out sections relevant to the licenses or permits you're applying to add. Irrelevant sections to your particular amendment can be left blank.
  • If you've never applied for a BB-1, you use the BB-1X to start: The BB-1X is an amendment form, not an initial application form. Businesses new to Hawaii tax obligations must begin with the BB-1 form before using BB-1X for any additions.
  • You need to re-apply for a license you've already been granted: The BB-1X form is for adding new permits or licenses not previously applied for. If you already have a specific license but need to renew or make changes to it, this is typically not done through the BB-1X.
  • A separate payment form is not necessary: When filing the BB-1X and including a fee, you must also attach the appropriate tax payment voucher form (Form VP-1 or VP-2, depending on the fee type). This is crucial for ensuring your payment is processed correctly.

Understanding these misconceptions about the Hawaii Tax BB-1X form can help streamline the process of amending your business's tax and license information, ensuring compliance with state requirements.

Key takeaways

Here are 10 key takeaways about filling out and using the Hawaii Tax BB-1X form:

  • The Hawaii Tax BB-1X form is specifically designed for businesses that need to add a license, permit, or registration not initially applied for with their original Form BB-1.
  • Businesses must complete this form legibly, either by typing or printing, to ensure all information is easily readable.
  • It's important to attach a check or money order for the required fees along with Forms VP-1 and/or VP-2 when submitting the BB-1X form to the Hawaii Department of Taxation.
  • The form allows businesses to apply for a variety of registrations, including General Excise/Use, Transient Accommodations, and Employer’s Withholding, among others.
  • Applicants are required to provide detailed business information, including the Taxpayer’s Social Security Number, Federal Employer I.D. Number (FEIN), and physical location of the business in Hawaii.
  • If the business does not have a physical location in Hawaii, it must detail the contact information of the individual conducting services in the state.
  • Documentation relating to the acquisition of an existing business, including the previous owner’s details and the acquisition date, if applicable, needs to be included.
  • Appropriate licensing and registration fees vary depending on the type of registration applied for, with specific instructions and fee amounts listed for each type of license or registration.
  • Selection of the filing period for various taxes, including General Excise/Use Tax and Transient Accommodations Tax, depends on expected annual tax dues, offering monthly, quarterly, or semiannual options.
  • The form requires information on the accounting period and method, with options for calendar year or fiscal year, and cash or accrual basis, respectively.

Instructions on where to mail the completed application are provided on the form itself, indicating addresses and phone numbers for the Hawaii Department of Taxation and the Department of Labor and Industrial Relations, highlighting the necessity of mailing the form to the correct address for processing.

Finally, applicants must certify the accuracy of the information provided by signing the BB-1X form before submission, underscoring the importance of careful review and confirmation of all details included in the application.

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