Home Bakery Permit Requirements in Honolulu, HI

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Hawaii Department of Taxation — General Excise Tax (GET) License

   Hawaii has no sales tax. Instead the state levies a General Excise Tax on the gross income of the business itself, and unlike a sales tax it reaches services, commissions and rent as well as goods. Every business must register for a GET licence with the Department of Taxation on Form BB-1 before doing business. The rate is 4% statewide, rising to 4.5% on Oahu because of the 0.5% county surcharge, and it is owed on gross income whether or not it is passed on to the customer.

   Official government source

   $20 one-time registration fee (Form BB-1)·Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

   $20 one-time registration fee (Form BB-1)

   Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

2. Hawaii Food Handler Training Certification

   Hawaii's mandate is a free food handler certification, not a paid food safety manager credential. Cottage producers working under the Home-Made Food exemption in HAR 11-50 are outside DOH establishment permitting, but the exemption itself is conditioned on completing an approved food safety course and labelling products correctly. A baker who later works out of a permitted commercial kitchen falls under the establishment rule, where at least one employee must hold food handler certification. The Food Safety Branch runs the class at no charge.

   Official government source

   Free through the DOH Food Safety Branch class; ANSI-accredited third-party courses may charge a fee·Certification is valid for three years from the date of completion; DOH holds classes in person on Oahu and by Zoom for the neighbor islands

   Free through the DOH Food Safety Branch class; ANSI-accredited third-party courses may charge a fee

   Certification is valid for three years from the date of completion; DOH holds classes in person on Oahu and by Zoom for the neighbor islands

1. Hawaii Homemade Food (HMF) Exemption

   Hawaii's Homemade Food (HMF) rule (Hawaii Administrative Rules Chapter 11-50) exempts home producers of certain non-potentially-hazardous foods (e.g. jams, baked goods without dairy fillings, pickled plant foods) from needing a Food Establishment permit to sell directly to consumers. No permit or registration fee applies; products must be labeled per DOH requirements and the operator must complete free DOH-approved food safety training.

   Official government source

   Free (permit-exempt); free/low-cost food safety training required·N/A (exemption, not an application)

   Free (permit-exempt); free/low-cost food safety training required

   N/A (exemption, not an application)

2. Hawaii General Excise Tax (GET) License

   The City and County of Honolulu Department of Budget and Fiscal Services issues no business licence — its divisions are accounting, real property assessment, treasury, purchasing and the liquor commission, and Honolulu has no general business licence at all, so there is nothing to renew annually or display. What a business does need is the statewide General Excise Tax licence from the Department of Taxation on Form BB-1, plus any activity-specific approvals such as building or zoning permits from the Department of Planning and Permitting.

   Official government source

   $20 one-time registration fee (Form BB-1) — there is no city business license fee·Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

   $20 one-time registration fee (Form BB-1) — there is no city business license fee

   Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

Official Sources

• Hawaii Cottage Food Law
• City and County of Honolulu Department of Budget and Fiscal Services

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