I'm in the process of moving a California LLC over to a Hawaii LLC, and I'm learning more about Hawaii's GE tax. It appears even a single-member LLC needs to obtain a GET license and pay GET on gross business income. Is there an exhaustive list of what GET covers and what it doesn't cover? There was a previous discussion in this group regarding exemptions for out-of-state services. How would one collect customer information necessary to fill out form G-61 if they purchase software via a third-party distribution channel, like Apple's App Store? Are there other exemptions that are available for software startups?
E komo mai Augusto. Doug Levin is the best tech-savvy CPA in Hawaii. Give him call if you want professional advice: (808) 270-1077
If you are a Hawaii company providing a product or service to another Hawaii entity the GE tax will apply. It is aggressively enforced. Doug or one of his team members can fill you in on the details.
Disclosure: We are a customer (two companies) but don't take a commission for referrals.
Thanks for the welcome Daniel! I'll look into the GET issue more closely, but I'll give a call to Doug if I have any additional questions. It looks like HTDC has free legal counseling sessions, so I'll definitely start there, since it sounds like a great resource for tech companies that are just starting up. Also, for anyone else interested in this topic, I found this blog posting by a local web developer that provides a great general overview of GET.
Thanks Dan. Augusto, HTDC is happy to assist, just give us a call or stop by the Manoa Innovation Center.