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Form cm 2b fillable 2026
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- Click ‘Get Form’ to open it in the editor.
- Begin with Section I, where you will provide general information about your business. Fill in the name and address of the business, along with the business phone number. Select the appropriate type of entity by checking the corresponding box.
- Continue to list details about owners or partners in Section I, including their names, titles, ownership percentages, and any relevant federal identification numbers.
- In Section II, enter your General Excise I.D. No., home phone number, and address. Provide detailed financial information such as bank accounts and credit cards. Ensure to attach additional sheets if necessary.
- Proceed to Section III for an asset and liability analysis. List all assets and liabilities accurately, ensuring that totals are calculated correctly for both sections.
- Finally, complete Section IV by detailing income and expenses over the specified period. Make sure to sign and date the form at the end before submission.
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Who is exempt from general excise tax in Hawaii?
The top five exemptions in terms of dollar amounts accounted for about 60% of total GET exemptions in 2020: Non-profit Organizations ($6.3 billion or 18.8% of total); Subcontract Deduction ($3.8 billion or 11.4% of total); Foreign Trade Zone Sales ($3.8 billion or 11.3% of total);
Who is exempt from excise tax?
According to the IRS, government entities, including state and local governments, are exempt from this tax. To claim this exemption, the entity must provide the service provider with a certificate of exemption, docHubing their eligibility.
Who needs a GE tax license in Hawaii?
Anyone who receives income from conducting business activities in the State of Hawaii including, but not limited to: wholesaling, retailing, farming, services, construction contracting, rental of personal or real property, business interest income, and royalties.
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People also ask
What is the income tax table for Hawaii 2025?
The income from $36,000 to $48,000 is taxed at 7.20% ($864) The income from $48,000 to $125,000 is taxed at 7.60% ($5,852) The income from $125,000 to $175,000 is taxed at 7.90% ($3,950) The income from $175,000 to $225,000 is taxed at 8.25% ($4,125)
What are the penalties for late filing in Hawaii?
1. Penalties Late Filing Fee: A minimum penalty of $50 per return applies, even if no tax is due. Late Payment Penalties: 5% penalty if the tax is paid 1-30 days late. 10% penalty if the tax is paid more than 30 days late. 25% maximum penalty if a business repeatedly fails to file and pay taxes.
Who is exempt from Hawaii general excise tax?
Many nonprofit and religious organizations such as churches are exempt from federal and state income taxes, but since the GET is imposed on you as the seller and not your customer, the sale is subject to GET. Therefore, a business may visibly pass on the GET to customers who are nonprofit or religious organizations.
How do I know if my business needs to pay excise tax?
Application. Excise tax is imposed only on specific goods and services like airline tickets, fuel, tires, indoor tanning services, and gambling. Sales tax is imposed on nearly every sale to a consumer, with a few specific exceptions, such as groceries.
How to get GE tax license in Hawaii?
How can I apply for a GET license? Register online through the DOTAX website at Hawaii Tax Online. Complete the Form BB-1, State of Hawaii Basic Business Application, BB-1 Packet, and pay a one-time $20 registration fee. Additional fees may apply depending on which tax licenses you need.
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