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FORM BB-1 STATE OF HAWAII This Space For Office Use Only
(Rev. 9/2023)
BASIC BUSINESS APPLICATION
(or Amended Application)
For faster service apply online at hitax.hawaii.gov
Online applications are processed approximately within 5 business days.
BB1_I 2023B 01 VID01 TYPE OR PRINT LEGIBLY
1. Purpose of Application — Check only one. For 1b, 1c and 1d, Complete lines 1 through 5 and ONLY the information you are adding, deleting or changing.
a. New b. Add c. Delete d. Change (Use Form GEWTARV-1 to CANCEL any tax licenses, registrations or permits)
2. FEIN TIN SSN 3. Hawaii Tax I.D. No.

4. Taxpayer’s/Employer’s/Plan Manager's Legal Name 5. Trade name or doing business as (DBA) name, if any

6. Mailing Care of: 7. Physical location street address of business in Hawaii (if different from mailing)

Mailing Street address or P.O. Box Physical location City State Postal/Zip Code

Mailing City State Postal/Zip Code If none, provide name, phone number and address of the person performing services in HI.

8. Type of legal organization
Corporation S Corporation General Partnership Limited Partnership Nonprofit
Sole Proprietorship Single-Member LLC LLC Government Other (Please specify)
9. Does all or part of this business qualify for 10. Date Business Began in Hawaii 11. Date of Organization 12. State of Organization
a disability exemption? (See Instructions)
Yes No (mm dd yyyy) (mm dd yyyy)

13. Accounting period (check only one) 14. Accounting method (check only one) 15. NAICS and business activity (See Instructions)
Calendar Year
Cash Accrual
Fiscal Year ending (mm dd)

Effective (mm dd yyyy) Effective (mm dd yyyy)
16. Business Phone Alternate Phone Fax Number E-mail address

• ATTACH CHECK OR MONEY ORDER HERE • 17. Parent Corporation’s FEIN 18. Name of Parent Corporation 19. Parent Corporation’s Mailing Address

20. List all sole proprietors, partners, members, or corporate officers (See Instructions) Attach a separate sheet of paper if more space is required.
FEIN/TIN/SSN Name (Individuals - Last, First, M.I.) Title Residential Address Contact Phone No.
FEIN TIN SSN

FEIN TIN SSN

21. TOTAL REGISTRATION FEE DUE. Add the amounts from lines 22b through 22j.
Attach a check or money order made payable to "HAWAII STATE TAX COLLECTOR" in U.S. dollars drawn on
any U.S. Bank .................................................................................
CERTIFICATION: The above statements are hereby certified to be correct to the
best of the knowledge and belief of the undersigned who is duly authorized to sign this
application.
Mail the completed application to:
HAWAII DEPARTMENT OF TAXATION
P.O. Box 1425 Signature of Owner, Partner or Member, Officer, or Agent
Honolulu, HI 96806-1425
Print Name Title Date

BB11C0S1 ID NO 01 02

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Date Activity
Form BB-1, Page 2 Began in Hawaii
-OR- Filing Period
Fee Fee Due
22. Select Tax Type(s): Effective Date If Mo. Qtr. Semi BB1_I 2023B 02 VID01
Changing Filing Period*
(mm dd yyyy)
22a. Withholding (See also http://labor.hawaii.gov/ui/) no fee
22b. General Excise/Use — Select ONLY one type of GE/Use license:
GET/Use Tax 24 $20.00
GE One-Time Event $20.00
Please enter the name of the One-time Event (See Instructions)
Use Tax Only no fee
Seller’s collection no fee
22c. Transient Accommodations 24 1-5 units - $5.00
6 or more units - $15.00
22d. Timeshare Occupancy 25
Number of Timeshare Plans represented x $15.00
22e. Transient Accommodations Broker,
Travel Agency, and Tour Packager $15.00
Rental Motor Vehicle, Tour Vehicle,
22f. and Car-Sharing Vehicle 24 $20.00
22g. Liquid Fuel Distributor no fee
Produce Refine Manufacture Compound
22h. Liquid Fuel Retail Dealer 24 $5.00
22i. Liquor Attach a copy of your county liquor license
Dealer (See Instructions) $2.50
All others no fee

22j. Cigarette & Tobacco 23 (See also http://ag.hawaii.gov/cjd/tobacco-enforcement-unit/)
License: Dealer Wholesaler $250.00
Retail Tobacco Permit 24 Number of retail locations x $50.00

23. Have you ever been cited for a cigarette/tobacco violation? Yes No If you answered "Yes," attach a sheet specifying
violation(s), date of occurrence(s), current status or final disposition, and explain any mitigating circumstances.
24. Check the appropriate tax type and list the address(es) of your general excise (GE); transient accommodations (TA) rental real property; rental motor vehicle, tour vehicle, and/or
car-sharing vehicle (RV); Liquid Fuel Retail Dealer's Permit (Fuel); and/or Retail Tobacco Permit (RTP) business locations. For Retail Tobacco locations, (1) check the appropriate
box(es) if you are selling electronic smoking devices (ESD) and/or e-liquid (ELQ) and (2) if location is a vehicle, include the Vehicle Identification Number (VIN), otherwise include the
name of the retail location. Attach a list if more space is needed.
GE TA RV Fuel RTP Address Name or VIN

ESD ELQ

25. Resort Time Share Vacation Plan Information. List each resort time share vacation plan represented by you. Attach a list if more space is needed.
New Add Cancel DCCA Plan No. Plan Name Plan Address

* NOTE: The requested change will take effect after the current filing period is over. The filing frequency cannot be changed retroactively. Form BB-1 (REV. 9/2023)
BB12C0S1 ID NO 01

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Instructions STATE OF HAWAII — DEPARTMENT OF TAXATION
Form BB-1
(REV. 9/2023) INSTRUCTIONS FOR FORM BB-1
BASIC BUSINESS APPLICATION
CHANGES YOU SHOULD NOTE Line 7. Complete with the business' physical street address or location. If this
address is the same as your mailing address, do not complete line 7. To add,
Act 62, Session Laws of Hawaii 2023, amends the license and permit fees for a change or delete your business' physical street address or location, DO NOT use
cigarette and tobacco wholesaler or dealer from $2.50 to $250 annually and the this form. Please complete Form ITPS-COA.
retail tobacco permit fee from $20 to $50 annually per retail location. The act fur-
ther requires retail tobacco dealers to specify whether each place of business sells Line 8. Check the box to indicate your type of legal organization. If you are a
electronic smoking devices, e-liquid, or both. trust, an estate, limited liability partnership (LLP), or any other entity not listed,
please check the “Other” box and write your business entity type.
The Department's effective dates for the above amended license and permit fees
are July 1, 2023, for cigarette and tobacco wholesalers or dealers and December Line 9. Disability Exemption — A blind, deaf, or totally disabled person may
1, 2023, for the retail tobacco permit fee. exempt $2,000 of gross income from GE tax. All other gross income is subject to
0.5% GE tax. To apply, file Form N-172 with DOTAX.
ABOUT THIS FORM • If Form N-172 was approved, check YES and attach a copy of your approval
Form BB-1 is designed for electronic scanning that permits faster processing with letter.
fewer errors. To avoid delays: • If Form N-172 was not approved or not filed, check NO.
1. Print amounts only on those lines that are applicable. Line 13. Check the box to indicate your annual tax accounting period. If you use
2. Use only black or dark blue ink pen. Do not use red ink, pencils, felt tip a fiscal year, enter the date your fiscal year ends (mm-dd).
pens, or erasable pens. • Calendar Year — 12 consecutive months (01-01 through 12-31).
3. Because this form is read by a machine, please print your numbers inside • Fiscal Year — 12 consecutive months ending on the last day of any month
the boxes like this: except December. It also includes a fiscal year that varies from 52 to 53
weeks that may not end on the last day of the month.
If you are changing your accounting period, enter the effective date
1234567890X (mm-dd-yyyy) of the change.
4. Do NOT print outside the boxes.
Line 14. Check the box to indicate your accounting method.
PURPOSE OF FORM • Cash — Check this box if you report your income when you actually or
Use this form to: constructively receive it. For example, if you performed a service in March
1. Register for various tax licenses and permits with the Department of and received payment in May, you would report the income in May when you
Taxation (DOTAX) and to obtain a corresponding Hawaii Tax Identification received the payment.
Number (Hawaii Tax I.D. No.). • Accrual — Check this box if you report your income when it is earned. For
2. Add a license/permit/registration not applied for on your previously filed example, if you performed a service in February and received payment in
Form BB-1. April, you would report the income in February when you earned it.
4. Make changes to a previously filed Form BB-1. If you are changing your accounting method, enter the effective date
(mm-dd-yyyy) of the change.
5. Delete information provided on a previously filed Form BB-1.
Line 15. List your six-digit North American Industry Classification System (NA-
SPECIFIC INSTRUCTIONS ICS) code and principal business activity. Your NAICS code is the business or
(Note: Reference to “spouse” is also a reference to “civil union partner.”) professional activity code that you will report on your federal income tax return.
The codes are online at:
Line 1. Check only 1 box. For Boxes 1b, 1c and 1d, complete lines 2 through
5 and ONLY the information you are adding, deleting or changing. If you wish to http://www.census.gov/eos/www/naics/
CANCEL a license or permit, complete and submit Form GEW-TA-RV-1. or in the federal income tax return instructions. If you have multiple activities, list
Line 2. Enter your Federal Employer Identification Number (FEIN), Tax Identi- the percentage of your gross receipts that each activity represents. If you need
fication Number (TIN), or Social Security Number (SSN). All businesses (except more space, attach a separate sheet.
sole proprietorships with no employees) and nonprofits must have a FEIN. If you • Example 1: 541110 Legal services
are a subsidiary member of a controlled group of corporations, be sure to complete
lines 17, 18, 19 and 20. If you are a sole proprietorship or a single-member LLC, • Example 2: 236110 Building construction (single-family residential 70%,
please complete line 20. hotel 10%, commercial 10%, industrial 10%).
Line 3. New applications, leave blank. For all other uses of this form, enter your Line 20. Based on the type of legal organization selected on line 8, check the ap-
Hawaii Tax I.D. No. (e.g., GE/Use I.D. No., RV I.D. No., TA Reg. No.). propriate box and enter the FEIN, TIN or SSN (I.D. number is REQUIRED); then
complete the name title, residential address, and contact telephone number of the:
Line 4. Enter your legal name. Your name should match the name on your tax
return. • Sole proprietor and spouse (if applicable)
• Sole proprietorship. Enter your last name, first name, and middle initial. If • Corporate, Nonprofit or other officer
you changed your last name without informing the Social Security Adminis- • Fiduciary
tration (SSA), include your last name in parentheses as shown on your social • Partner
security card. For example, Garcia (Smith), Maria K. • Member
• Corporation, S corporation, general or limited partnership, nonprofit, For governmental entities, line 20 is optional. If more space is needed, attach
limited liability company (LLC) including a single-member LLC. Enter a separate sheet of paper with the required information.
the entity’s legal name as shown on the entity’s organizing document (such Line 21. Total Registration Fee Due — Add lines 22b thru 22j. Attach a check
as your articles of incorporation, partnership agreement). or money order made payable to "HAWAII STATE TAX COLLECTOR" in U.S. dol-
• Disregarded entity. Enter the disregarded entity’s legal name on line 4 and lars drawn on any U.S. bank.
the owner’s name on line 20. The name on line 20 should match the owner’s
name on the owner’s income tax return. For example, if an individual owns Line 22. Select the license(s)/permit(s) you are registering for or the license(s)
a single-member LLC that is disregarded for federal income tax purposes, whose filing period you are changing. Enter the applicable information, filing
report the individual owner’s name on line 20. If the owner is also a disre- period(s), and fee(s) due.
garded entity, enter the first owner that is not disregarded for federal income Select Tax Type(s) — Check the box for each license/permit for which you are
tax purposes. Even though an entity may be disregarded for income tax pur- registering or for each license whose filing period you are changing.
poses, it is treated as a separate entity and must obtain its own license and Date Activity Began in Hawaii -OR- Effective Date If Changing Filing Period
file its own tax returns for all other state taxes including general excise (GE), — If you are registering for a GE/Use, TA, RVST, Liquid Fuel, Liquor, or Cigarette
transient accommodations (TA), fuel, rental motor vehicle, tour vehicle, and & Tobacco license/permit, enter the date your activity began in Hawaii. If you are
car-sharing vehicle (RVST), liquor, and cigarette and tobacco tax. changing a filing period, enter the effective date of the change in the mm-dd-yyyy
Line 5. Enter your trade name or doing business as (DBA) name, if any. format.
Line 6. Complete with your mailing address. To change your mailing address, Note: The requested change will take effect after the current filing period is over.
DO NOT use this form. Please complete Form ITPS-COA. The filing frequency cannot be changed retroactively.

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Form BB-1 Instructions (REV. 9/2023)
Filing Period — Estimate your annual tax liability for each tax type you are • "Dealer" means any person coming into possession of cigarettes or
registering for. Then use the table below to select a filing period. You may choose a tobacco products which have not been acquired from an authorized
more frequent filing period than required, but may not choose a less frequent filing permit holder or licensee under chapter 245, Hawaii Revised Stat-
period. You may find it convenient to use the same filing period for your GE/Use, utes, or any person rendering a distribution service who buys and
TA, and RVST taxes. If you are changing a filing period, check the box of the new maintains, at a person's place of business, a stock of cigarettes or
filing period. tobacco products that have not been acquired from a licensee and
who distributes or uses such cigarettes or tobacco products.
Type Annual Estimated Filing period • "Wholesaler" means a person rendering a distribution service who
Tax Liability buys and maintains, at the person's place of business, a stock of
GE/Use $0 — $2,000 Semiannually cigarettes or tobacco products that the person uses, possess, or dis-
tributes only to retailers, or other wholesalers, or both.
TA $2,001 — $4,000 Quarterly Also, complete line 23 on whether you have been cited for a cigarette/to-
RVST More than $4,000 Monthly bacco violation. If you answered "Yes," attach a sheet specifying violation(s),
date of occurrence(s), current status or final disposition, and explain any
GE One-Time Event Monthly mitigating circumstances.
Withholding Quarterly • Retail Tobacco Permit — Check this box if you intend to sell cigarettes and
tobacco products to consumers. You must obtain a separate retail tobacco
Liquid Fuel, Liquor, and Monthly permit for each retail location (including vehicles) where you sell retail to-
Cigarette & Tobacco
bacco products. You must conspicuously display your permit at your retail
Fee Due — If you are registering for a GE/Use, TA, RVST, Liquid Fuel, Liquor, location at all times. If your retail location is a vehicle, you must have your
or Cigarette & Tobacco license/permit, enter the fee due (if any) for that license/ permit in the vehicle. You MUST complete line 23 on whether you have been
permit. If you are changing a filing period, leave the fee due blank. There is no fee cited for a tobacco violation, and line 24 with a list of the addresses of your
to make a change. business locations (if the location is a vehicle, include the Vehicle Identifica-
tion Number).
22a. Withholding— Check this box if you will be withholding Hawaii income tax SIGNATURE LINE —
from your employees' wages.
22b. General Excise (GE)/Use — Select ONLY one type of GE/Use license: An owner, partner or member, corporate officer, or authorized agent (e.g., CPA or
attorney) with a power of attorney, must sign and date the application.
• GE Tax/Use Tax — Check this box if you intend to engage in business in
Hawaii, including but not limited to manufacturing, producing, selling goods, SUBMITTAL OF FORM —
providing services, leasing real or personal property, providing construction Please retain a copy of your application for your records. If you file:
contracting services, licensing intangibles, or earning commissions. Also, • In person, you will receive a Hawaii Tax I.D. No. immediately.
complete line 24 with a list of the addresses of your GE business locations. • Online at hitax.hawaii.gov, your application will be processed approximate-
• GE One-Time Event — Check this box if you are applying for a one-time ly within five business days. For more information on available electronic
event license such as a fundraiser, exhibition, or conference. Also, enter the services, see tax.hawaii.gov/eservices.
name of your event (for example, XYZ Learning Center’s Desktop Publishing • By mail, your application will be processed in approximately three to four
Conference). weeks. Mail the original application to:
• Use Tax Only — Check this box if you are a business not subject to the GE
tax, such as certain public service companies, but are subject to the use tax. DEPARTMENT OF TAXATION
• Seller’s Collection — Check this box if you are an out-of-state business not P.O. Box 1425
subject to the GE/Use taxes and volunteer to collect the applicable 4% or Honolulu, HI 96806-1425
4.5% use tax from your Hawaii customers.
WHERE TO GET INFORMATION —
22c. Transient Accommodations (TA)— Check this box if you rent a transient
accommodation (for example, a house, condominium, hotel room) to a HAWAII DEPARTMENT OF TAXATION
transient for less than 180 consecutive days. Also, complete line 24 with a P.O. Box 259
list of the addresses of your TA rental real property. If you are a time share Honolulu, HI 96809-0259
plan manager, check the Timeshare Occupancy box to register for TA. Tel. No.: 808-587-4242
22d. Timeshare Occupancy— Check this box if 1)you are a time share plan Toll-Free: 1-800-222-3229
manager and this is your initial registration of the resort time share vacation Telephone for the hearing impaired: 808-587-1418
plan(s) that you represent, or 2)you areadding a new plan(s). A one-time Toll-Free for the hearing impaired: 1-800-887-8974
$15.00 fee must be paid for each plan you represent. Also, complete line 25 tax.hawaii.gov
with a list of the resort time share vacation plan(s) you represent.
22e. Transient Accommodations Broker, Travel Agency, and Tour Pack- UNEMPLOYMENT INSURANCE —
ager — Check this box if you are a transient accommodations broker, If you have or plan to have employees, you must register with the Unemployment
travel agency, or tour packager who enters into arrangements to furnish Insurance Division within 20 days after services in employment are first performed.
transient accommodations at noncommissioned negotiated contract rates. For more information:
A one-time $15.00 fee is paid to register for a transient accommodations tax
license. DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS
22f. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle (RVST) Unemployment Insurance Division
— Check this box if you intend to rent out motor and/or tour vehicles or 830 Punchbowl St., Room 437
operate a car-sharing organization. Also, complete line 24 with a list of the Honolulu, HI 96813
addresses of your RVST business locations. Tel. No.: 808-586-8982
labor.hawaii.gov/ui/
22g. Liquid Fuel DistributorCheck— this box if you refine, manufacture, pro -
duce, or compound liquid fuel in the state or import liquid fuel into the state
with the intention of selling or using the liquid fuel in the state. Also, check CIGARETTE AND TOBACCO—
the box that indicates what you do. Cigarette and tobacco dealers and wholesalers are obligated to file monthly reports
22h. Liquid Fuel Retail Dealer — Check this box if you purchase liquid fuel with the Hawaii Department of the Attorney General - Tobacco Enforcement Unit.
from licensed distributors with the intention of selling the liquid fuel to con- For more information:
sumers. Also, complete line 24 with a list of the addresses of your Liquid
Fuel Retail Dealer's Permit business locations. DEPARTMENT OF THE ATTORNEY GENERAL
22i. Liquor — Check this box and indicate if you intend to be a dealer (manu- Tobacco Enforcement Unit
facturer, wholesaler, brewpub, winery, small craft producer) or other than a 425 Queen Street
dealer of liquor. Also, attach a copy of your county liquor license. Honolulu, HI 96813
Tel. No.: 808-586-1203
22j. Cigarette & Tobacco — Check this box and indicate how you intend to Email: atg.tobaccoenforcementunit@hawaii.gov
deal with cigarette and tobacco products: ag.hawaii.gov/cjd/tobacco-enforcement-unit/
• License — Indicate if you intend to be a dealer or a wholesaler of cigarettes
and tobacco products:

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FORM STATE OF HAWAII — DEPARTMENT OF TAXATION
VP-1 GENERAL EXCISE/USE; TRANSIENT ACCOMMODATIONS;
(REV. 2022) RENTAL MOTOR VEHICLE, TOUR VEHICLE & CAR-SHARING
VEHICLE SURCHARGE; AND HAWAII WITHHOLDING

TAX PAYMENT VOUCHER
GENERAL INSTRUCTIONS
PURPOSE OF FORM for a calendar year quarterly filer who began business
on January 21, 2022, the first filing period end date is
Use this form ONLY if submitting Form BB-1 or submitting a 03-31-22.
payment without a tax return. In the space provided, print the Hawaii Tax I.D. No.
4)
If payment is submitted with a return (general excise/use, starting with the tax type (i.e. GE, TA, WH or RV), the 10
transient accommodations, withholding and rental motor digit account number with the 2 digit extension; and the
vehicle, tour vehicle & car-sharing vehicle surcharge), DO NOT amount of payment.
attach Form VP-1 to the tax return. 5) Make the check or money order payable in U.S. dollars to
the “Hawaii State Tax Collector.” Make sure the name,
ELECTRONIC PAYMENT tax type, filing period, and Hawaii Tax I.D. # appear on
the check or money order. Do not postdate the check. Do
Form VP-1 payments can be made electronically through hitax. not send cash.
hawaii.gov.
WHERE TO FILE
HOW TO COMPLETE FORM
Detach Form VP-1 along the dotted line and mail the payment
1) Print the name in the space provided. along with Form VP-1 to the address listed below. If filing Form
2) Check the appropriate “Tax Type” box. BB-1, attach the payment and Form VP-1 to the front of the
3) Check the appropriate “Filing Type” box and fill in the Form BB-1 and mail to the address below.
period or year in the space provided.
If filing Form BB-1, check the box “License Fee.”
Hawaii Department of Taxation
Add lines 22b through 22f on Form BB-1 and enter P.O. Box 1425
the amount of payment in the space provided. Honolulu, HI 96806-1425
Enter the last day of the first filing period. For example,

 DETACH HERE 
Form (Rev. 2022)
DO NOT WRITE OR STAPLE IN THIS SPACE
STATE OF HAWAII — DEPARTMENT OF TAXATION
VP-1
TAX PAYMENT VOUCHER
DO NOT SUBMIT A PHOTOCOPY OF THIS FORM

VP1_I 2022A 01 VID01
Name (Please print): Print the amount of your payment in the space
provided. ATTACH THIS VOUCHER WITH
Tax Type (check only 1) Filing Type (check only 1) Enter Date as MM-DD-YY CHECK OR MONEY ORDER PAYABLE TO
“HAWAII STATE TAX COLLECTOR.” Write the
tax and filing types, and your Hawaii Tax I.D.
General Excise (GE) License Fee Number on your check or money order.
1st Period End
Transient Accommodations (TA)
Periodic Return Hawaii Tax I.D. Number
Hawaii Withholding (WH) Period End

Rental Motor, Tour & Car-Sharing Annual Return Amount of Payment
Vehicles (RV) Tax Year End
.

VP-1C0S1 ID NO 01

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FORM                                 STATE OF HAWAII –– DEPARTMENT OF TAXATION 
VP-2                     MISCELLANEOUS TAXES PAYMENT VOUCHER 
(REV. 2023)
                                        GENERAL INSTRUCTIONS

PURPOSE OF FORM                                                        Account Type:                             Hawaii Tax I.D. Number:
Use this form ONLY if submitting  Form BB-1 or submitting  a           Liquor Non-Permit Account                 LN-XXX-XXX-XXXX-XX
payment without a tax return.                                          Liquor Tax Permit Account                 LQ-XXX-XXX-XXXX-XXP
If payment is submitted with a return (e.g., franchise tax return), DO Liquor Tax Account                        LQ-XXX-XXX-XXXX-XX
NOT attach Form VP-2 to the tax return.                                Cigarette & Tobacco License Account       TO-XXX-XXX-XXXX-XXL
                                                                       Cigarette & Tobacco Account               TO-XXX-XXX-XXXX-XX
INTERNET FILING                                                        Tobacco Use Account (Social Security Number)         XXX-XX-XXXX
                                                                       Liquid Fuel Distributor License Account   LD-XXX-XXX-XXXX-XX
Form VP-2 can be filed and paid electronically through the State’s     Liquid Fuel Retail Dealer’s Permit Account  LR-XXX-XXX-XXXX-XXP
Internet  portal  at hitax.hawaii.gov. For more information,  go to    Liquid Fuel Use Account                   LU-XXX-XXX-XXXX-XX
tax.hawaii.gov/eservices/.                                             Franchise Tax Account                     FR-XXX-XXX-XXXX-XX
                                                                       Public Service Company Tax Account        PS-XXX-XXX-XXXX-XX
HOW TO COMPLETE THE FORM                                               Estate Tax Account                        ET-XXX-XXX-XXXX-XX 
1)   Print your name in the space provided.
                                                                       5)     Make your check or money order payable in U.S. dollars to 
2)   Check the appropriate “Tax Type” box.                                    the “Hawaii State Tax Collector.” Make sure your name, 
     If you are making a tax payment for an Estate, enter the                 tax  type,  filing  period,  Hawaii  Tax  I.D.  No.,  and  daytime 
     decedent’s  social  security  number  (SSN)  in  the  space              phone number appear on your check or money order. Do 
     provided below the checkbox.                                             not postdate your check. Do not send cash.
3)   Check the appropriate “Filing Type” box and fill in the period    WHERE TO FILE
     or year in the space provided. If you are filing a Form BB-1,     Detach  Form  VP-2  along  the  dotted  line  and  mail  the  payment 
     check the box “License Fee.” Add lines 22g through 22j on         along with Form VP-2 to the address listed below. If filing Form 
     Form BB-1 and enter the amount of payment in the space            BB-1, attach the payment and Form VP-2 to the front of Form BB-1 
     provided. Enter the last day of your first filing period. (e.g.,  and mail to address below:
     you are a calendar year quarterly filer and began business                                         
     on January 21, 2023, your first filing period end date is 03-                HAWAII DEPARTMENT OF TAXATION 
     31-23.)                                                                                 P.O. BOX 1530 
4)   Print  your  Hawaii  Tax  I.D.  Number,  using  the  following                    HONOLULU, HI 96806-1530
     formats. If you are applying for a new number, leave the 
     Hawaii Tax I.D. Number box blank.

                                                                 DETACH HERE                                                   
  Form
                              STATE OF HAWAII — DEPARTMENT OF TAXATION                    DO NOT WRITE OR STAPLE IN THIS SPACE
(Rev. 2023)VP-2                MISCELLANEOUS TAX PAYMENT VOUCHER

Name (Please print):
Tax Type (check only 1)              Filing Type (check only 1) Enter Date as MM-DD-YY
o  Liquor                            o  License Fee                                                              Hawaii Tax____I.D. Number
o  Cigarette & Tobacco                  1st Period End            ____ - ____ - ____
o  Fuel                              o  Payment for: 
o  Liquid Fuel Retail Dealer            Period Begin              ____ - ____ - ____
                                                                                                 !!!!!!!!-!!Amount of Payment
o  Franchise (FR)                       Period End                ____ - ____ - ____
o  Public Service Company (PS)       o  Estate Extension Payment
o  Estate (ET)                          Date of Death             ____ - ____ - ____      !!!,             !!!,            !!!.!!
Decedent’s SSN: ____ - ____ - ______    Extension to Date         ____ - ____ - ____      Print the amount of your payment in the space 
                                                                                          provided.   ATTACH  THIS  VOUCHER  WITH  CHECK 
                                                                                          OR  MONEY  ORDER  PAYABLE  TO  “HAWAII  STATE 
                                                                                          TAX COLLECTOR.”  Write the tax and filing types, your 
                                                                                          Hawaii Tax I.D. Number, and daytime phone number 
                                                                                          on your check or money order.

VP2_C 2023A 01 VID01                                  ID NO 01

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