Home Bakery Permit Requirements in Kailua, 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 has no "cottage food law." Under Hawaii Administrative Rules Chapter 11-50, homemade food (HMF) operations are exempt from the Food Establishment permit for foods that need no time or temperature control for safety (pH ≤ 4.2 or water activity < 0.88) — jams, jellies, breads, cakes, cookies, pastries, pickles, kimchi and plant-only salsa; dried meats, seafood and melon-family fruits are excluded. The operator must complete Department of Health or ANSI-accredited food safety training and label each package "Made in a home kitchen not routinely inspected by the Department of Health," along with the product name, ingredients, major allergens and the operator's contact information. Products may be sold direct to consumers, online, or wholesaled to permitted food establishments.

   Official government source

   No permit or registration fee — the DOH food safety class is free, though ANSI-accredited third-party courses may charge·No application or waiting period; the exemption applies once the training is completed and labels meet the rule

   No permit or registration fee — the DOH food safety class is free, though ANSI-accredited third-party courses may charge

   No application or waiting period; the exemption applies once the training is completed and labels meet the rule

2. Hawaii General Excise Tax (GET) License

   Kailua is within the City and County of Honolulu, which does not issue a general business license. The near-universal requirement is instead the State of Hawaii General Excise Tax (GET) license from the Department of Taxation, a one-time registration rather than an annual renewal. GET itself is charged on gross business income at 4% plus a 0.5% Oahu county surcharge and is remitted periodically.

   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

Official Sources

• Hawaii Cottage Food Law
• City and County of Honolulu — Permits and Licenses

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