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Blank Hawaii Tax Bb1X Form

The Hawaii Tax BB1X form is an amended application used for basic business licensing in the state of Hawaii. This form allows businesses to add licenses, permits, or registrations that were not included in their original application submitted via the BB-1 form. It is essential for businesses looking to ensure compliance with state tax regulations and to maintain proper licensing for their operations.

Outline

The Hawaii Tax BB1X form is an essential document for businesses operating in the state, particularly those looking to amend their existing business licenses or registrations. This form allows taxpayers to add various licenses, permits, or registrations that were not included in their original BB-1 application. It covers a range of business activities, including General Excise/Use Tax, Transient Accommodations Tax, and Employer's Withholding Tax, among others. The BB1X form requires detailed information such as the taxpayer's name, Social Security numbers, and the physical location of the business. It also asks about the number of employees and the date employment began in Hawaii. Additionally, businesses must indicate their preferred filing periods and accounting methods. Completing this form accurately is crucial, as it ensures compliance with Hawaii's tax regulations and helps avoid potential penalties. The form must be mailed to the Hawaii Department of Taxation, accompanied by the appropriate fees and any necessary supporting documentation.

Sample - Hawaii Tax Bb1X Form

FORM BB-1X
(Rev. 2014)	STATE OF HAWAII
	STATE OF HAWAII
	BASIC BUSINESS
	AMENDED APPLICATION
	(NOTE: Reference to “Spouse” also means “Civil Union Partner”.)

This Space For Ofﬁce Use Only

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.)

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)

Hawaii Tax I.D. No.

Taxpayer’s/Employer’s Name

W___ ___ ___ ___ ___ ___ ___ ___ – ___ ___

Taxpayer’s Social Security Number

5. Spouse’s Social Security Number

Federal Employer I.D. Number (FEIN)

Mailing address

C/O

Street address or P.O. Box

City

State

Postal/Zip Code + 4

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?
		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	...............................Monthly	(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

Click for PDF

Form Information

Fact Name	Description
Purpose	The BB-1X form is used to amend a previously filed Basic Business Application in Hawaii.
Filing Requirement	This form should only be filed to add a license, permit, or registration not included in the original BB-1 application.
Governing Law	Hawaii Revised Statutes, Chapter 237 (General Excise Tax) governs the use of this form.
Fees	Fees vary depending on the type of registration selected, with some categories requiring no fee.

Detailed Guide for Filling Out Hawaii Tax Bb1X

Completing the Hawaii Tax BB1X form is a straightforward process that requires careful attention to detail. This form is used to amend a previously filed business application to add additional licenses, permits, or registrations. Following the steps below will help ensure that the form is filled out accurately and submitted correctly.

Obtain the Hawaii Tax BB1X form from the Hawaii Department of Taxation website or their office.
Fill in the top section with your U.I. Number, if applicable.
Indicate the type of application you are adding by checking the appropriate box in section 1. Options include General Excise/Use, Transient Accommodations, and others.
Provide your Hawaii Tax I.D. Number in section 2.
Enter the taxpayer's or employer's name in section 3, ensuring it is clearly printed.
Fill in the taxpayer's Social Security Number in section 4 and the spouse's Social Security Number in section 5, if applicable.
Provide the Federal Employer I.D. Number (FEIN) in section 6.
Complete the mailing address in section 7, including the street address, city, state, and postal/zip code.
In section 8, provide the physical location of the business in Hawaii, including the street address, city, state, and postal/zip code.
If there is no physical business location in Hawaii, fill out section 9 with the name, address, and phone number of the individual performing services in Hawaii.
Complete section 10 by entering the NAICS code and describing the business activity.
In section 11, indicate the date the business began operations in Hawaii.
Provide a contact phone number in section 12.
Answer section 13 by indicating whether you acquired an existing business and provide details in sections 14 through 17 if applicable.
Indicate the anticipated hiring date in section 18 if there are no employees.
Fill in section 19 with the license/registration fee and the date the activity began in Hawaii for each applicable category.
Calculate the total amount due and enter it in the designated space at the bottom of the form.
Sign and date the certification section, ensuring the signature is from an authorized individual.
Attach a check or money order for the total amount due, made payable to “HAWAII STATE TAX COLLECTOR.”
Mail the completed form along with any required attachments to the address provided on the back of the form.

Obtain Answers on Hawaii Tax Bb1X

What is the purpose of the Hawaii Tax BB1X form?

The Hawaii Tax BB1X form is an amended application used to add a license, permit, or registration that was not included in your initial Form BB-1 submission. This form allows businesses to update their tax information with the Hawaii Department of Taxation. It's essential for maintaining compliance with state tax regulations and ensuring that all relevant business activities are appropriately registered.
Who needs to file the BB1X form?

Any business that has previously submitted Form BB-1 and now wishes to add additional licenses or permits must file the BB1X form. This includes businesses that are expanding their operations, starting new activities, or acquiring existing businesses. If you find that you need to register for new taxes, such as General Excise Tax or Transient Accommodations Tax, this form is necessary.
What information is required on the BB1X form?

When filling out the BB1X form, you will need to provide various details, including:
- Your Hawaii Tax I.D. Number
- Taxpayer's name and Social Security Number
- Federal Employer I.D. Number (if applicable)
- Mailing address and physical location of the business
- Details about the type of business activity and any licenses being added
Completing the form accurately is crucial for processing your application without delays.
Are there any fees associated with filing the BB1X form?

Yes, there are fees that vary depending on the licenses or permits you are applying for. For example, the fee for the General Excise/Use Tax may differ from that of the Transient Accommodations Tax. It's important to refer to the specific fee structure outlined on the form and ensure that you include the correct payment when submitting your application. Failure to include the appropriate fee may result in delays or rejection of your application.
How do I submit the BB1X form?

Once you have completed the BB1X form, mail it to the Hawaii Department of Taxation. The address is provided on the form itself. Be sure to attach any required checks or money orders, as well as Forms VP-1 and/or VP-2 if applicable. It’s advisable to keep a copy of the completed form and any attachments for your records.

Common mistakes

Filling out the Hawaii Tax BB1X form can be a daunting task, and many individuals make common mistakes that can lead to delays or complications. One prevalent error is neglecting to provide a complete mailing address. A clear and accurate address is essential for the tax authorities to communicate with you effectively. Double-check that your street address, city, state, and postal code are all correctly filled out.

Another frequent mistake occurs when applicants fail to sign the form. The certification section requires a signature from the owner, partner, or authorized agent. Without this signature, the application may be deemed incomplete, causing unnecessary delays in processing. Always ensure that the appropriate person signs the document before submission.

Many people also overlook the importance of attaching the necessary payment. The BB1X form requires a check or money order for the appropriate license or registration fees. Forgetting to include this payment can result in the form being rejected. Make it a habit to double-check that your payment is included and correctly made out to the “HAWAII STATE TAX COLLECTOR.”

Additionally, applicants often fail to check the correct box for the type of license or permit they are applying for. The form includes various options, and selecting the wrong one can lead to confusion and delays. Take your time to read through the options carefully and ensure you mark the correct choice.

Another common oversight is the failure to provide a complete physical location of the business in Hawaii. If you have a physical business location, it must be clearly stated. If there is no physical location, you must provide the name and contact details of the individual performing services in Hawaii. Incomplete information can lead to complications down the line.

People also frequently miscalculate the total amount due. It is crucial to add up all applicable fees accurately and ensure that this total matches what you write on the payment line. Errors in calculations can result in underpayment or overpayment, both of which can create issues with the tax authorities.

Lastly, many applicants forget to review the filing period they select for various taxes. Each tax type has specific filing requirements, and selecting the wrong period can lead to compliance issues. Carefully consider your business's expected tax liability and choose the appropriate filing frequency. Taking the time to review these details can save you from potential headaches later.

Documents used along the form

The Hawaii Tax BB1X form is an essential document for businesses looking to amend their basic business application in Hawaii. When submitting this form, several other documents may also be required to ensure compliance with state regulations. Below is a list of common forms and documents that are often used in conjunction with the BB1X form.

Form VP-1: This is the Tax Payment Voucher that accompanies the BB1X form. It details the payment amount due for various licenses and permits, ensuring that the state receives the correct fees.
Form VP-2: Similar to Form VP-1, this Miscellaneous Fee Payment Voucher is used for additional fees related to permits, such as those for liquor, tobacco, and liquid fuel licenses.
Form BB-1: The original Basic Business Application form must be referenced when making amendments. It provides foundational information about the business, including its structure and type of activities.
Form N-172: This form is necessary if a business qualifies for a disability exemption. It must be submitted to allow for certain tax exemptions for individuals who are blind, deaf, or totally disabled.
Unemployment Insurance Registration: Businesses must register for unemployment insurance if they have employees. This document is crucial for compliance with labor laws and to ensure employees are covered.
County Business Licenses: Depending on the location and type of business, local county licenses may also be required. These licenses ensure that businesses comply with local regulations and zoning laws.

Understanding these additional forms and documents can significantly streamline the process of amending your business application in Hawaii. Proper documentation not only helps in compliance but also avoids potential delays or issues with the state tax authorities.

Similar forms

Form BB-1: This is the original application form for businesses in Hawaii. Like the BB1X, it requires details about the business, such as the owner’s name, business location, and type of business activities. However, while BB-1 is for initial registration, BB1X is specifically for amending that registration.
Form VP-1: The Tax Payment Voucher accompanies the BB1X form when making payments for various licenses or taxes. Both forms are linked in that they address the payment process for business taxes in Hawaii, but VP-1 is strictly for payment, whereas BB1X is for amending business details.
Form VP-2: Similar to VP-1, this form is used for miscellaneous fee payments related to specific permits or licenses. The BB1X form references VP-2 for fees associated with permits, demonstrating a connection in the financial obligations of businesses operating in Hawaii.
Form N-172: This form is used to claim a disability exemption for certain individuals. While BB1X focuses on business registration and amendments, N-172 addresses personal tax exemptions, showing how different forms can cater to both business and individual tax needs.
Employer's Withholding Tax Form: This form is related to the taxes withheld from employee wages. The BB1X form includes sections to indicate the number of employees and the start date of employment in Hawaii. This connection highlights the importance of tax compliance for businesses with employees in the state.

Dos and Don'ts

When filling out the Hawaii Tax BB1X form, consider the following guidelines to ensure accuracy and compliance.

Do type or print legibly. Clear handwriting or typing helps prevent errors.
Do ensure all required fields are completed. Missing information can delay processing.
Do attach the necessary payment and any additional forms required, such as VP-1 or VP-2.
Do check the box for the specific license or permit you are applying for. This clarifies your intent.
Don’t submit the form without reviewing it for accuracy. Double-check all entries.
Don’t forget to sign and date the form. An unsigned application is incomplete.

Misconceptions

Misconception 1: The BB1X form is only for new businesses.

This is incorrect. The BB1X form is primarily used to amend an existing application to add additional licenses or permits. It allows businesses that have already filed a BB-1 form to update their information.
Misconception 2: You can use the BB1X form to cancel a business license.

Actually, the BB1X form is not designed for cancellations. If a business needs to cancel a license or permit, a different process must be followed. The BB1X is strictly for amendments.
Misconception 3: Filing the BB1X form is optional for adding new licenses.

In reality, if you want to add a license or permit that was not included in your original application, filing the BB1X form is mandatory. It ensures that the Department of Taxation has accurate and complete records.
Misconception 4: You do not need to pay fees when submitting the BB1X form.

This is a common misunderstanding. Depending on the licenses or permits being added, there may be associated fees that need to be paid at the time of filing. Always check the fee schedule to avoid surprises.
Misconception 5: The BB1X form can be filed at any time without deadlines.

In fact, there are specific timelines for filing the BB1X form, especially related to when the business activities began. Filing within the appropriate timeframe is crucial to avoid penalties.
Misconception 6: Only the business owner can file the BB1X form.

This is not entirely true. While the owner, partner, or a designated agent typically signs the form, others authorized by the business can also submit it. It’s important to ensure that the person filing has the proper authority.

Key takeaways

When filling out the Hawaii Tax BB1X form, there are several important considerations to keep in mind. Understanding these key points can help ensure a smoother application process and compliance with state regulations.

Purpose of the Form: The BB1X form is specifically designed for amending a previously filed Basic Business Application (BB-1). It allows businesses to add licenses, permits, or registrations that were not included in the original application.
Required Information: Be prepared to provide detailed information about your business. This includes your Tax I.D. number, the nature of your business activities, and any relevant dates, such as when your business began operating in Hawaii.
Fees and Payments: Different business activities may require specific fees. It's crucial to calculate the total amount due accurately and attach the appropriate payment, whether by check or money order, made out to the "Hawaii State Tax Collector."
Filing Periods: The form also requires you to select your preferred filing periods for various taxes, such as General Excise and Transient Accommodations Tax. Make sure to choose the option that aligns with your expected tax liability to avoid penalties.

By keeping these takeaways in mind, you can navigate the BB1X form with greater confidence and ensure that your business remains compliant with Hawaii's tax regulations.