LMT · Honolulu, HI
A laptop glows with a half-built slide deck while a client call wraps up and coffee cools beside a notebook.
Short answer: Bus Licenense Hi: start with the structure (an LLC for most owners), then a federal tax ID number (EIN) and a local business license.
Hawaii calls its seller's permit the General Excise Tax (GET) license. To buy for resale without paying sales tax, you give the supplier a resale certificate (Form G-17). Hawaii's GET applies to wholesaling too, so a business that sells only to resellers still needs a GET license. Hawaii taxes wholesale sales as well as retail ones, at a lower rate, because its GET falls on the seller's gross income. Services are mostly not resold goods, so supplies used up in the work, like paper, software and office supplies, are normally taxable when bought; a resale certificate only helps for items passed to customers.
Tip: Put the scope of work in writing before you begin; every consultant eventually meets the client whose one small favor becomes a whole new project.
Industry code: NAICS 541611 (Administrative Management and General Management Consulting Services)
Get your General Excise Tax (GET) license filed · Start your LLC, DBA and EIN · Business licenses
Ronald · Ronald Consulting · Chester Springs, PA
Hi Ronald, consulting is generally a service, so a Pennsylvania Sales, Use and Hotel Occupancy Tax License usually isn't needed unless you sell taxable goods. If you do, the Form REV-1220 Pennsylvania Exemption Certificate applies only to items you resell. An EIN, a DBA for Ronald Consulting or an LLC, and a local business license cover the basics.
Short answer: Sales Tax Cert: the key filing in Pennsylvania is the Sales, Use and Hotel Occupancy Tax License. Suppliers will ask for its number and a Form REV-1220 Pennsylvania Exemption Certificate before they sell to you tax-free.
In Pennsylvania, the seller's permit goes by the name Sales, Use and Hotel Occupancy Tax License. To buy for resale without paying sales tax, you give the supplier a Form REV-1220 Pennsylvania Exemption Certificate. Not a sales tax license. A business selling only to resellers applies for a wholesaler certificate instead; it cannot hold both. Pennsylvania issues a separate wholesaler certificate to businesses that sell only for resale; any retail selling requires the sales tax license instead. Supplies you use up in a service are usually taxed when you buy them, since they aren't resold.
Get your Sales, Use and Hotel Occupancy Tax License filed · Start your LLC, DBA and EIN · Business licenses
BACK TO TOP
All Businesses Need a Honolulu Business License & a Trade Business Name ( Honolulu City And County Trade Business Name required if using a trade name).
Retailers / Wholesalers, Need a Reseller Tax ID, & a Business License.
Employers Need a Federal Tax Id Number (EIN), a HI State Tax Id ( State EIN), & a Business License.
Corporations, & LLC Need a Federal Tax Id Number (EIN)& a Business License.
Partnerships Need a Federal Tax Id Number (EIN) & a Trade Business Name, but also need a Business License.
Sole Proprietors May Use a Federal Tax Id Number as a HI Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in HI or form a(n) HI LLC & You Will Not Need To File A DBA
The licenses below are required for all businesses including internet as well as home and businesses like Etsy etc.
1. Consulting Nearly all businesses need a(n) , Honolulu business tax registration.
2. Consulting All Businesses that use a business name to trade that is other than the surname and first name of a sole proprietor or a fictitious business name other than the LLC or Corporation legal name need a(n) Honolulu City And County DBA assumed business name certificate.
3. In HI you may also need a tax id called a resale tax ID or seller's license if you are selling touchable items. ( A.K.A HIseller's permit, state id, wholesale, resale, reseller certificate).
4. You will need a federal and a state EIN if you will hire employees. I.e., a HI Federal Tax ID Number and a(n) HI State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Honolulu, Incorporate in HI or form a(n) LLC.