On Oct 5, 8:32*pm, fontreva...[at]gmail.com wrote:
- quote -


Yes, your S corporation will be doing business in Hawaii and will be
required to obtain a Certificate of Authority from the Department of
Commerce and Consumer Affairs. Information and online registration
are available at http://hawaii.gov/dcca/areas/breg/registration/fpc/.

A federal S corporation is exempt from the Hawaii corporate income tax
to the same extent it is exempt from federal income tax; however, an S
corporation doing business in Hawaii must file a return on form N-35.
Individual nonresident stockholders are subject to Hawaii individual
income tax on S corporation income apportioned and allocated to
Hawaii. The corporation will also be subject to the General Excise
and Use Tax, which is essentially a gross receipts tax imposed on
virtually all forms of economic activity in the state. Forms and
information can be found at the Hawaii Department of Taxation web
site, http://hawaii.gov/tax/.

Katie in San Diego

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I am in the process of buying a small business currently located in
Hawaii. My own small company (S-Corp) is a California corporation,
and I am in California. I expect to use the services of a Hawaiian
based warehousing company to warehouse some of the inventory and to
ship orders to Hawaiian based customers. Does this mean I will need
to register as a foreign corporation in Hawaii, and, more importantly,
does this mean I will incur any Hawaii tax? For ex., the GET tax, or
any others. Any advice or even pointing me into the right direction
as to where I might find the info would be much appreciated.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >