This form is a CD Software License. The agreement provides that the licensor grants to the licensee a non-exclusive license to use the accompanying software and documentation. The form also provides that the licensee may terminate the agreement by returning the licensed product to the licensor.
Hawaii CD Software License
Category:
State:
Multi-State
Control #:
US-KWP-0044
Format:
Word;
Rich Text
Instant download
Description
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Licensing and Registration Fee SummaryApplication fee $50.00 per application. You may apply for more than one classification per application. A separate application is required for each contracting entity and RME. Examination fee $75.00 per part.
Briefly, the requirements for a license are: 1) Be not less than 18 years of age; 2) Have a good reputation for honesty, truthfulness, financial integrity and fair dealing; 3) Have 4 years of supervisory experience within the past 10 years; 4) Pass an examination in the appropriate classification; and 5) Be employed by
Hawaii considers developing custom software a service rather than tangible personal property. This is no matter if the custom software is sold outright or licensed to the consumer. In Hawaii, tangible personal property and services are both subject to the state's General Excise Tax (GET).
What is Hawaii's sales tax rate? Hawaii does not have a sales tax; instead, we have the GET, which is assessed on all business activities. The tax rate is 0.15% for Insurance Commission, 0.5% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale, and 4% for all others.
Most business activities in Hawaii are subject to general excise tax (GET), including sales of custom software, canned or prewritten software, and the license to use canned software.
Application fee $330. License activation fee $200.
A Hawaii Sellers Permit can only be obtained through an authorized government agency. Depending on the type of business, where you're doing business and other specific regulations that may apply, there may be multiple government agencies that you must contact in order to get a Hawaii Sellers Permit.
Only two states Tennessee and Vermont have specific statutes in place to address SaaS transactions and sales tax.
In most states, where services aren't taxable, SaaS also isn't taxable. Other states, like Washington, consider SaaS to be an example of tangible software and thus taxable. Just like with anything tax related, each state has made their own rules and laws.
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