{ "batch": "392-hawaii-business-and-tax-for-creators", "articles": [ { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_anchor", "category": "Business", "title": "[Unverified - being checked] Hawaii Revised Statutes: Chapter 237 index (anchor)", "summary": "[Unverified - being checked] Hawaii's official statute site publishes HRS Chapter 237 under the heading quoted. Hawaii's revenue department is the Department of Taxation (tax.hawaii.gov) and the registrar is DCCA's Business Registration Division (cca.hawaii.gov/breg).", "body": "Hawaii's official statute site publishes HRS Chapter 237 under the heading quoted. Hawaii's revenue department is the Department of Taxation (tax.hawaii.gov) and the registrar is DCCA's Business Registration Division (cca.hawaii.gov/breg).\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“CHAPTER 237 GENERAL EXCISE TAX LAW”\n\nNote: Anchor record naming both agencies; index URLs: https://tax.hawaii.gov/geninfo/ and https://cca.hawaii.gov/breg/.", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "CHAPTER 237 GENERAL EXCISE TAX LAW", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "Hawaii Revised Statutes", "topic": "Chapter 237 index (anchor)", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-hi" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_it_single", "category": "Business", "title": "HRS 235-51(c): State income tax rates: single / married filing separately", "summary": "Hawaii imposes an individual income tax on taxable income; for unmarried individuals and married individuals filing separately, taxable years beginning after December 31, 2024 are taxed on a graduated table that starts at 1.40% and tops out at 11.00%.", "body": "Hawaii imposes an individual income tax on taxable income; for unmarried individuals and married individuals filing separately, taxable years beginning after December 31, 2024 are taxed on a graduated table that starts at 1.40% and tops out at 11.00%.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“In the case of any taxable year beginning after December 31, 2024: If the taxable income is: The tax shall be: Not over $9,600 1.40% of taxable income Over $9,600 but $134.00 plus 3.20% of not over $14,400 excess over $9,600 Over $14,400 but $288.00 plus 5.50% of not over $19,200 excess over $14,400 Over $19,200 but $552.00 plus 6.40% of not over $24,000 excess over $19,200 Over $24,000 but $859.00 plus 6.80% of not over $36,000 excess over $24,000 Over $36,000 but $1,675.00 plus 7.20% of not over $48,000 excess over $36,000 Over $48,000 but $2,539.00 plus 7.60% of not over $125,000 excess over $48,000 Over $125,000 but $8,391.00 plus 7.90% of not over $175,000 excess over $125,000 Over $175,000 but $12,341.00 plus 8.25% of not over $225,000 excess over $175,000 Over $225,000 but $16,466.00 plus 9.00% of not over $275,000 excess over $225,000 Over $275,000 but $20,966.00 plus 10.00% of not over $325,000 excess over $275,000 Over $325,000 $25,966.00 plus 11.00% of excess over $325,000.”\n\nNote: Self-employment profit is part of taxable income through conformity (HRS 235-2.3). Another schedule starts for taxable years after December 31, 2026 (same section).", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0051.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "In the case of any taxable year beginning after December 31, 2024: If the taxable income is: The tax shall be: Not over $9,600 1.40% of taxable income Over $9,600 but $134.00 plus 3.20% of not over $14,400 excess over $9,600 Over $14,400 but $288.00 plus 5.50% of not over $19,200 excess over $14,400 Over $19,200 but $552.00 plus 6.40% of not over $24,000 excess over $19,200 Over $24,000 but $859.00 plus 6.80% of not over $36,000 excess over $24,000 Over $36,000 but $1,675.00 plus 7.20% of not over $48,000 excess over $36,000 Over $48,000 but $2,539.00 plus 7.60% of not over $125,000 excess over $48,000 Over $125,000 but $8,391.00 plus 7.90% of not over $175,000 excess over $125,000 Over $175,000 but $12,341.00 plus 8.25% of not over $225,000 excess over $175,000 Over $225,000 but $16,466.00 plus 9.00% of not over $275,000 excess over $225,000 Over $275,000 but $20,966.00 plus 10.00% of not over $325,000 excess over $275,000 Over $325,000 $25,966.00 plus 11.00% of excess over $325,000.", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 235-51(c)", "topic": "State income tax rates: single / married filing separately", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_it_imposed", "category": "Business", "title": "HRS 235-51(a): Tax is imposed on taxable income", "summary": "HRS 235-51 imposes the individual income tax on the taxable income of every taxpayer, by tables of rates.", "body": "HRS 235-51 imposes the individual income tax on the taxable income of every taxpayer, by tables of rates.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“There is hereby imposed on the taxable income of every: (1) Taxpayer who files a joint return under section 235-93; and (2) Surviving spouse, a tax determined in accordance with the following table:”", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0051.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "There is hereby imposed on the taxable income of every: (1) Taxpayer who files a joint return under section 235-93; and (2) Surviving spouse, a tax determined in accordance with the following table:", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 235-51(a)", "topic": "Tax is imposed on taxable income", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_get_nosales", "category": "Business", "title": "DOTAX GET FAQ: No sales tax: the General Excise Tax applies to business activity", "summary": "Hawaii has no sales tax; the General Excise Tax (GET) is assessed on all business activities at 4% for most activities (0.5% for wholesaling, manufacturing, producing).", "body": "Hawaii has no sales tax; the General Excise Tax (GET) is assessed on all business activities at 4% for most activities (0.5% for wholesaling, manufacturing, producing).\n\nWhat Hawaii Department of Taxation actually says:\n\n“Hawaii does not have a sales tax; instead, we have the GET, which is assessed on all business activities. The tax rate is 0.15% for Insurance Commission, 0.5% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale, and 4% for all others.”", "source_type": "official", "source_link": "https://tax.hawaii.gov/geninfo/get/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Hawaii Department of Taxation", "evidence_quote": "Hawaii does not have a sales tax; instead, we have the GET, which is assessed on all business activities. The tax rate is 0.15% for Insurance Commission, 0.5% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale, and 4% for all others.", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "DOTAX GET FAQ", "topic": "No sales tax: the General Excise Tax applies to business activity", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_get_license", "category": "Business", "title": "GET license fee", "summary": "A GET license costs a one-time $20 fee, applied for with Form BB-1 or online at Hawaii Tax Online.", "body": "A GET license costs a one-time $20 fee, applied for with Form BB-1 or online at Hawaii Tax Online.\n\nWhat Hawaii Department of Taxation actually says:\n\n“What is the fee for a GET license? A one-time $20 fee.”", "source_type": "official", "source_link": "https://tax.hawaii.gov/geninfo/get/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Hawaii Department of Taxation", "evidence_quote": "What is the fee for a GET license? A one-time $20 fee.", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "DOTAX GET FAQ", "topic": "GET license fee", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_get_license_hrs", "category": "Business", "title": "HRS 237-9(a): GET license required as a condition of doing business", "summary": "Any person with gross income on which the GET privilege tax is imposed must, as a condition precedent to engaging in business, apply in writing for a license from the department of taxation on one-time payment of $20.", "body": "Any person with gross income on which the GET privilege tax is imposed must, as a condition precedent to engaging in business, apply in writing for a license from the department of taxation on one-time payment of $20.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“as a condition precedent to engaging or continuing in such business, shall in writing apply for and obtain from the department of taxation, upon a one-time payment of the sum of $20, a license to engage in and to conduct such business”", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0009.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "as a condition precedent to engaging or continuing in such business, shall in writing apply for and obtain from the department of taxation, upon a one-time payment of the sum of $20, a license to engage in and to conduct such business", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 237-9(a)", "topic": "GET license required as a condition of doing business", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_get_county", "category": "Business", "title": "DOTAX GET FAQ: County surcharge", "summary": "The City and County of Honolulu adds a 0.5% county surcharge on the 4% GET from January 1, 2007 to December 31, 2030 (the same 0.5% applies in Kauai, Hawaii and Maui counties on the dates listed).", "body": "The City and County of Honolulu adds a 0.5% county surcharge on the 4% GET from January 1, 2007 to December 31, 2030 (the same 0.5% applies in Kauai, Hawaii and Maui counties on the dates listed).\n\nWhat Hawaii Department of Taxation actually says:\n\n“City and County of Honolulu: 0.5% effective January 1, 2007 to December 31, 2030. County of Kauai: 0.5% effective January 1, 2019 to December 31, 2030. County of Hawaii: 0.25% effective from January 1, 2019 to December 31, 2019, and 0.5% January 1, 2020 – December 31, 2030. County of Maui: 0.5% is effective January 1, 2024 to December 31, 2030.”", "source_type": "official", "source_link": "https://tax.hawaii.gov/geninfo/get/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Hawaii Department of Taxation", "evidence_quote": "City and County of Honolulu: 0.5% effective January 1, 2007 to December 31, 2030. County of Kauai: 0.5% effective January 1, 2019 to December 31, 2030. County of Hawaii: 0.25% effective from January 1, 2019 to December 31, 2019, and 0.5% January 1, 2020 – December 31, 2030. County of Maui: 0.5% is effective January 1, 2024 to December 31, 2030.", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "DOTAX GET FAQ", "topic": "County surcharge", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_get_passon", "category": "Business", "title": "DOTAX GET FAQ: Creator is not required to add the tax on to the customer", "summary": "A seller may visibly pass the GET on to customers but is not required to; the tax is on the business, not on the customer.", "body": "A seller may visibly pass the GET on to customers but is not required to; the tax is on the business, not on the customer.\n\nWhat Hawaii Department of Taxation actually says:\n\n“Yes, a seller may choose to visibly pass on the GE and any applicable county surcharge t its customers, but is not required to do so. The tax is on the business and not on the customer.”", "source_type": "official", "source_link": "https://tax.hawaii.gov/geninfo/get/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Hawaii Department of Taxation", "evidence_quote": "Yes, a seller may choose to visibly pass on the GE and any applicable county surcharge t its customers, but is not required to do so. The tax is on the business and not on the customer.", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "DOTAX GET FAQ", "topic": "Creator is not required to add the tax on to the customer", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_get_due", "category": "Business", "title": "GET return due dates", "summary": "Periodic GET returns (monthly, quarterly, semi-annual) are due on the 20th day of the month following the close of the tax period; the annual return is due April 20 for calendar-year filers.", "body": "Periodic GET returns (monthly, quarterly, semi-annual) are due on the 20th day of the month following the close of the tax period; the annual return is due April 20 for calendar-year filers.\n\nWhat Hawaii Department of Taxation actually says:\n\n“The due date for filing periodic returns (Monthly, Quarterly and Semi-annually) is the 20th day of the month following the close of the tax period. For example: Monthly filer, filing for the month of January, the due date is February 20th, Quarterly filer, filing for the period ending March, the due date is April 20th and a Semi-annual filer, filing for the period ending June, the due date is July 20th. What is the due date for filing an annual GET return? The due date is the 20th day of the fourth month following the close of the taxable year. For calendar year filers, the due date is April 20th of the following year.”", "source_type": "official", "source_link": "https://tax.hawaii.gov/geninfo/get/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Hawaii Department of Taxation", "evidence_quote": "The due date for filing periodic returns (Monthly, Quarterly and Semi-annually) is the 20th day of the month following the close of the tax period. For example: Monthly filer, filing for the month of January, the due date is February 20th, Quarterly filer, filing for the period ending March, the due date is April 20th and a Semi-annual filer, filing for the period ending June, the due date is July 20th. What is the due date for filing an annual GET return? The due date is the 20th day of the fourth month following the close of the taxable year. For calendar year filers, the due date is April 20th of the following year.", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "DOTAX GET FAQ", "topic": "GET return due dates", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_get_services", "category": "Business", "title": "HRS 237-13(6): Service business: 4% of gross income", "summary": "Every person in any service business or calling, including professional services not otherwise specifically taxed, owes a tax equal to four per cent of the gross income of the business.", "body": "Every person in any service business or calling, including professional services not otherwise specifically taxed, owes a tax equal to four per cent of the gross income of the business.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“(6) Tax on service business. (A) Upon every person engaging or continuing within the State in any service business or calling including professional services not otherwise specifically taxed under this chapter, there is likewise hereby levied and shall be assessed and collected a tax equal to four per cent of the gross income of the business”", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0013.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "(6) Tax on service business. (A) Upon every person engaging or continuing within the State in any service business or calling including professional services not otherwise specifically taxed under this chapter, there is likewise hereby levied and shall be assessed and collected a tax equal to four per cent of the gross income of the business", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 237-13(6)", "topic": "Service business: 4% of gross income", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_get_goods", "category": "Business", "title": "HRS 237-13(2)(A): Shipped physical goods: 4% of gross proceeds", "summary": "A person engaged in the business of selling any tangible personal property owes a tax equal to four per cent of the gross proceeds of sales of the business (one-half of one per cent for wholesalers).", "body": "A person engaged in the business of selling any tangible personal property owes a tax equal to four per cent of the gross proceeds of sales of the business (one-half of one per cent for wholesalers).\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“Upon every person engaging or continuing in the business of selling any tangible personal property whatsoever, there is likewise hereby levied, and shall be assessed and collected, a tax equivalent to four per cent of the gross proceeds of sales of the business;”\n\nNote: Combined rate with the Honolulu surcharge: the GET FAQ lists a maximum pass-on rate of 4.7120% for the City and County of Honolulu.", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0013.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "Upon every person engaging or continuing in the business of selling any tangible personal property whatsoever, there is likewise hereby levied, and shall be assessed and collected, a tax equivalent to four per cent of the gross proceeds of sales of the business;", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 237-13(2)(A)", "topic": "Shipped physical goods: 4% of gross proceeds", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_get_digital", "category": "Business", "title": "No separate digital-goods provision found", "summary": "HRS 237-13 sorts the GET by business class (manufacturing, selling tangible personal property, service business and so on); no digital-goods or subscription class appears in the section opened, so a digital sale is taxed under the class it fits.", "body": "HRS 237-13 sorts the GET by business class (manufacturing, selling tangible personal property, service business and so on); no digital-goods or subscription class appears in the section opened, so a digital sale is taxed under the class it fits.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“There is hereby levied and shall be assessed and collected annually privilege taxes against persons on account of their business and other activities in the State measured by the application of rates against values of products, gross proceeds of sales, or gross income, whichever is specified, as follows:”\n\nNote: ABSENCE RECORD (inferred from an index/listing, not from operative text). Searched: HRS 237-13 (all subsections read as far as (6)) and the DOTAX GET FAQ page for the words 'digital', 'download', 'streaming', 'subscription'; no hits. Not searched: DOTAX Tax Information Releases and administrative rules (title 18). Which class a subscription falls in is NOT answered here.", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0013.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "There is hereby levied and shall be assessed and collected annually privilege taxes against persons on account of their business and other activities in the State measured by the application of rates against values of products, gross proceeds of sales, or gross income, whichever is specified, as follows:", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "Hawaii GET and digital goods", "topic": "No separate digital-goods provision found", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_breg_who", "category": "Business", "title": "DCCA BREG FAQ: Who must register with the state", "summary": "All forms of business except sole proprietorships, unincorporated associations and foreign insurance companies must register with DCCA's Business Registration Division.", "body": "All forms of business except sole proprietorships, unincorporated associations and foreign insurance companies must register with DCCA's Business Registration Division.\n\nWhat Hawaii Department of Commerce and Consumer Affairs, Business Registration Division actually says:\n\n“Owners of all forms of business, except sole proprietorships, unincorporated associations (nonprofit organizations) and foreign insurance companies, must register with the DCCA, BREG.”", "source_type": "official", "source_link": "https://cca.hawaii.gov/breg/faqs/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Hawaii Department of Commerce and Consumer Affairs, Business Registration Division", "evidence_quote": "Owners of all forms of business, except sole proprietorships, unincorporated associations (nonprofit organizations) and foreign insurance companies, must register with the DCCA, BREG.", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "DCCA BREG FAQ", "topic": "Who must register with the state", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_breg_dba", "category": "Business", "title": "DCCA BREG FAQ: Sole proprietor registering a business name (DBA)", "summary": "A sole proprietor who wants to register a business name files a trade name application (Form T-1).", "body": "A sole proprietor who wants to register a business name files a trade name application (Form T-1).\n\nWhat Hawaii Department of Commerce and Consumer Affairs, Business Registration Division actually says:\n\n“If a sole proprietor wishes to register its business name, a trade name application (Form T-1) should be filed.”", "source_type": "official", "source_link": "https://cca.hawaii.gov/breg/faqs/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Hawaii Department of Commerce and Consumer Affairs, Business Registration Division", "evidence_quote": "If a sole proprietor wishes to register its business name, a trade name application (Form T-1) should be filed.", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "DCCA BREG FAQ", "topic": "Sole proprietor registering a business name (DBA)", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_dba_fee", "category": "Business", "title": "HRS 482-2(c): Trade name (DBA) filing fee", "summary": "The application fee to register a trade name is $50, plus a $20 special handling fee to expedite.", "body": "The application fee to register a trade name is $50, plus a $20 special handling fee to expedite.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“(c) Upon filing the application, the applicant shall pay to the director a fee of $50. A special handling fee of $20 for expediting registration of a trade name shall be assessed by the director.”", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol11_Ch0476-0490/HRS0482/HRS_0482-0002.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "(c) Upon filing the application, the applicant shall pay to the director a fee of $50. A special handling fee of $20 for expediting registration of a trade name shall be assessed by the director.", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 482-2(c)", "topic": "Trade name (DBA) filing fee", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_dba_term", "category": "Business", "title": "HRS 482-3: Trade name term and renewal", "summary": "A trade name registration runs five years and may be renewed for additional five-year periods by paying a $50 renewal fee.", "body": "A trade name registration runs five years and may be renewed for additional five-year periods by paying a $50 renewal fee.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“(b) The registration of a trade name may be renewed at any time during the period of its registration for additional five year periods by filing a renewal application within six months prior to the expiration of the current term and complying with the renewal requirements prescribed by the director. Upon filing the application for renewal, the applicant shall pay the director a fee of $50.”", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol11_Ch0476-0490/HRS0482/HRS_0482-0003.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "(b) The registration of a trade name may be renewed at any time during the period of its registration for additional five year periods by filing a renewal application within six months prior to the expiration of the current term and complying with the renewal requirements prescribed by the director. Upon filing the application for renewal, the applicant shall pay the director a fee of $50.", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 482-3", "topic": "Trade name term and renewal", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_llc_fee", "category": "Business", "title": "[Unverified - being checked] HRS 428-1301(a)(1): LLC articles of organization filing fee (as written in statute)", "summary": "[Unverified - being checked] The statute lists the filing fee for articles of organization of a Hawaii LLC as $100.", "body": "The statute lists the filing fee for articles of organization of a Hawaii LLC as $100.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“(1) Articles of organization, $100;”\n\nNote: The statute text as published on hrscurrent says $100. Not cross-checked against the DCCA LLC fee form (a different page); the DCCA corporation fee page lists $50 for Articles of Incorporation, which is a different entity.", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/HRS_0428-1301.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "(1) Articles of organization, $100;", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 428-1301(a)(1)", "topic": "LLC articles of organization filing fee (as written in statute)", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-hi" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_llc_annual_fee", "category": "Business", "title": "HRS 428-1301(a)(8): LLC annual report fee", "summary": "The annual report fee for a Hawaii LLC is $25 under HRS 428-1301(a)(8).", "body": "The annual report fee for a Hawaii LLC is $25 under HRS 428-1301(a)(8).\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“(8) Annual report, $25; (9) Any other statement or document of a domestic or foreign limited liability company, $25;”", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/HRS_0428-1301.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "(8) Annual report, $25; (9) Any other statement or document of a domestic or foreign limited liability company, $25;", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 428-1301(a)(8)", "topic": "LLC annual report fee", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_llc_deadline", "category": "Business", "title": "HRS 428-210(d): LLC annual report deadline", "summary": "An LLC files its annual report by the end of the quarter in which it was organized or registered (March 31, June 30, September 30 or December 31) each year.", "body": "An LLC files its annual report by the end of the quarter in which it was organized or registered (March 31, June 30, September 30 or December 31) each year.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“(1) January 1 and March 31, an annual report shall be filed on or before March 31 of each year”\n\nNote: Quote is the first of four quarter rules (paragraphs (1)-(4)); the other three are in the same subsection. Wording in the claim summarises all four.", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/HRS_0428-0210.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "(1) January 1 and March 31, an annual report shall be filed on or before March 31 of each year", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 428-210(d)", "topic": "LLC annual report deadline", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_llc_public", "category": "Business", "title": "HRS 428-210(a): LLC register puts names and addresses on the public record", "summary": "An LLC's annual report must show the mailing address of the principal office and the name and address of each manager (or each member if not manager-managed).", "body": "An LLC's annual report must show the mailing address of the principal office and the name and address of each manager (or each member if not manager-managed).\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“(2) The mailing address of the company's principal office and the information required by section 425R-4(a); and (3) Whether the company is manager-managed, and: (A) If so, the name and address of each manager, and the number of members; or (B) If not, the name and address of each member.”\n\nNote: Privacy: a home address used as the principal-office or manager/member address is filed. Pair with the FAQ record that filed information is public.", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/HRS_0428-0210.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "(2) The mailing address of the company's principal office and the information required by section 425R-4(a); and (3) Whether the company is manager-managed, and: (A) If so, the name and address of each manager, and the number of members; or (B) If not, the name and address of each member.", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 428-210(a)", "topic": "LLC register puts names and addresses on the public record", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_breg_public", "category": "Business", "title": "DCCA BREG FAQ: Registered business information is public and searchable", "summary": "DCCA's Business Registration Division says information filed with it is public and can be viewed by searching the registered entity name in its Business Name Search.", "body": "DCCA's Business Registration Division says information filed with it is public and can be viewed by searching the registered entity name in its Business Name Search.\n\nWhat Hawaii Department of Commerce and Consumer Affairs, Business Registration Division actually says:\n\n“Information filed with our office is public and can be viewed by searching under the registered entity name in our Business Name Search.”", "source_type": "official", "source_link": "https://cca.hawaii.gov/breg/faqs/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Hawaii Department of Commerce and Consumer Affairs, Business Registration Division", "evidence_quote": "Information filed with our office is public and can be viewed by searching under the registered entity name in our Business Name Search.", "volatility": "medium", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "DCCA BREG FAQ", "topic": "Registered business information is public and searchable", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r392_hawaii_business_and_tax_for_creators_392_hawaii_business_and_tax_for_creators_llc_agent", "category": "Business", "title": "HRS 428-107: Registered agent: a business address in Hawaii, can be an entity", "summary": "An LLC must continuously maintain a registered agent with a business address in Hawaii, who may be a resident individual or a domestic or foreign entity authorized to transact business in the State.", "body": "An LLC must continuously maintain a registered agent with a business address in Hawaii, who may be a resident individual or a domestic or foreign entity authorized to transact business in the State.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“shall continuously maintain in this State a registered agent, who shall have a business address in this State and may be: (1) An individual who resides in this State; (2) A domestic entity authorized to transact business in this State; or (3) A foreign entity authorized to transact business in this State.”", "source_type": "official", "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/HRS_0428-0107.htm", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)", "evidence_quote": "shall continuously maintain in this State a registered agent, who shall have a business address in this State and may be: (1) An individual who resides in this State; (2) A domestic entity authorized to transact business in this State; or (3) A foreign entity authorized to transact business in this State.", "volatility": "low", "from_batch": "392-hawaii-business-and-tax-for-creators", "subject": "HRS 428-107", "topic": "Registered agent: a business address in Hawaii, can be an entity", "applies_to_country": "US", "applies_to_scope": "HI", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-hi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }