Form G 45 Hawaii PDF Details

Navigating the complexities of taxation in Hawaii, businesses and individuals engaged in commerce within the state often encounter the necessity of understanding specific tax documents, such as the G 45 Hawaii form, officially known as Schedule GE. This crucial form, updated for the year 2013, is integral to reporting General Excise/Use Tax exemptions or deductions on periodic and annual returns, specifically Forms G-45 and G-49. The G 45 form serves as a detailed attachment that elaborates on various exemptions or deductions claimed under the General Excise and Use Tax law, clearly outlined in the Hawaii Revised Statutes. Applicants are required to meticulously input the exemption categories relevant to their operations alongside the respective claimed amounts. It’s imperative to note that a failure to attach this schedule to the primary tax forms could lead to the disallowance of these exemptions or deductions, potentially culminating in additional tax assessments. Moreover, it elaborates on the breadth of non-deductible ordinary business expenses, providing a comprehensive list of exemptions ranging from air pollution control facilities to out-of-state sales, each with its unique statutory basis. Additionally, the form necessitates the provision of supplementary information for certain exemptions, such as those federally preempted or related to subcontract deductions, ensuring taxpayers fully substantiate their claims in accordance with both state and federal regulations.

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Form NameForm G 45 Hawaii
Form Length2 pages
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Avg. time to fill out30 sec
Other namesform g 49 printable, g 45 tax, hawaii g 49 excise tax, form g 45

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SCHEDULE GE

STATE OF HAWAII — DEPARTMENT OF TAXATION

(FORM G-45/G-49)

GENERAL EXCISE/USE TAX

(REV. 2013)

SCHEDULE OF EXEMPTIONS AND DEDUCTIONS

 

 

(ATTACH THIS SCHEDULE TO FORMS G-45 AND G-49)

 

FOR PERIOD ENDING __ __ / __ __ (MM/YY) OR TAX YEAR ENDING __ __ / __ __ / __ __ (MM/DD/YY)

(NOTE ALL SECTION REFERENCES ARE TO THE HAWAII REVISED STATUTES UNLESS OTHERWISE NOTED)

HAWAII TAX I.D. NO. W __ __ __ __ __ __ __ __ — __ __

NAME:

If you are claiming exemptions/deductions on your periodic and annual general excise/use tax return (Forms G-45 and G-49), complete and attach this form to your tax return. If you do not attach this form to your Forms G-45 and G-49, then your exemptions/deductions will be disallowed and additional taxes assessed. For more information on the exemptions/deductions, see the schedules of exemptions and deductions found in the General Instructions for Filing the General Excise/Use Tax Returns. Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g. materials, supplies, etc.) on your general excise/use tax return.

SECTION I GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART I, COLUMN B, OF FORMS G-45 AND G-49

(General Excise and Use Taxes @ 1/2 of 1 % (.005)) Check the box of the applicable General Excise/Use tax exemptions/deductions you are claiming on Forms G-45 and G-49. Enter the applicable amount claimed for each box checked. If more space is needed, attach a statement attach a statement which includes the Hawaii Revised Statutes section and amount claimed for each section.

Air Pollution Control Facilities

 

Out of State Services or Contracting to

 

 

 

 

(§§237-27.5, 238-3(k))

$ __________________

Foreign Customers (§238-2.3(1)(C))

 

$

__________________

Bad Debts (§237-3(b))

$ __________________

Petroleum Refining (§237-27)

 

$

__________________

Disability Provisions (§237-24(13))

$ __________________

Producers (Certain property used) (§238-4)

 

$

__________________

Discounts and Returned

 

Taxes Passed On (§§237-24(8), 237-24(9),

 

Merchandise (§237-3(b))

$ __________________

237-24(10), 237-24(12)) (CAUTION, SEE

 

 

 

 

Enterprise Zones (§209E-11)

$ __________________

FORMS G-45/G-49 INSTRUCTIONS.)

 

$

__________________

Exported Services (§237-29.53)

$ __________________

Wholesale Transactions (Sales of tangible property

$

 

*Federally Preempted Amounts

 

imported for further resale at 1/2%) (§237-29.55) ...

______________________

 

Other:

 

 

 

 

 

(§§237-22, 238-3(a))

$ __________________

 

 

 

 

 

Out of State Sales (§237-29.5(1))

$ __________________

HRS §

 

 

 

$

__________________

 

 

 

1. SECTION I TOTAL - Add the amounts from Section I. Enter the result here and on line 5 in Section V

$

__________________

SECTION II GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART II, COLUMN B, OF FORMS G-45 AND G-49 (Continued on page 2)

(General Excise and Use Taxes @ 4 % (.04)) Check the box of the applicable General Excise/Use tax exemptions/deductions you are claiming on Forms G-45 and G-49. Enter the applicable amount claimed for each box checked. If more space is needed, attach a statement which includes the Hawaii Revised Statutes section and amount claimed for each section.

Affordable Housing (§§46-15.1, 201H-36

 

Hawaii Convention Center Operator

 

 

237-29, 238-3(j))

$ __________________

(§237-24.75(2))

$

__________________

 

 

Air Pollution Control Facilities (§§237-27.5, 238-3(k)) ...

$ ______________________

Hotel Operator/Suboperator (§237-24.7(1))

$

______________________

Aircraft Leasing (§§237-24.3(11), 238-1)...

$ __________________

Insurance Proceeds Received Because

 

 

Aircraft Service and Maintenance Facility

 

of a Natural Disaster (§237-24.7(6))

$

__________________

(§§237-24.9, 238-1)

$ __________________

Intercompany Charges (§237-23.5(a))

$

__________________

Bad Debts (§237-3(b))

$ __________________

Labor Organizations (§237-24.3(9))

$

__________________

Certain Convention, Conference and

 

Leases and Subleases of Real Property

 

 

Trade Show (§237-16.8)

$ __________________

(§237-16.5)

$

__________________

 

 

Common Paymaster Exemption (§237-23.5(b))

$ ______________________

Maintenance Fees (§§237-24.3(2), 237-24(16))

$

______________________

Contracting Activity in an Enterprise Zone (§209E-11)..

$ ______________________

Mass Transit (§237-24.7(2))

$

__________________

Diplomats and Consular Officials

 

Merchants’ Association Dues (§237-24.3(8))

$

______________________

(§§237-24.3(10), 238-1)

$ __________________

Non-profit Organizations (§237-23)

$

__________________

Discounts and Returned Merchandise (§237-3(b))

$ ______________________

Orchard Operator (§237-24.7(4))

$

__________________

Drugs and Prosthetic Devices (§237-24.3(6))

$ __________________

Out of State Sales (§237-29.5(1))

$

__________________

Employee Benefit Plans (§237-24.3(4))

$ __________________

Potable Water (§237-23(a)(7))

$

__________________

Enterprise Zones (§209E-11)

$ __________________

Professional Employer Organizations

 

 

Exported Services (§237-29.53)

$ __________________

 

 

(§237-24.75(3))

$

__________________

Federal Cost-Plus Contractors (§237-13(3)(C))

$ ______________________

Producers (Certain property used (§238-4))

$

__________________

*Federally Preempted Amounts

 

Real Estate Sales (§237-3(b))

$

__________________

(§§237-22, 238-3(a))

$ __________________

Reimbursement of Payroll Costs (§237-24.7(9)) .....$

______________________

Food Stamps and WIC (§237-24.3(5))

$ __________________

Sales to Federal Government and

 

 

Foreign Trade Zone Sales (§212-8)

$ __________________

 

 

Credit Unions (§237-25(a))

$

__________________

 

 

 

*Additional information is required to claim these exemptions, complete Sections VI and VII on page 2.

 

SCHEDULE GE

 

(Continued on back)

 

 

(FORM G-45/G-49)

SCHEDULE GE (FORM G-45/G-49) (REV. 2013)

Name

PAGE 2

Hawaii Tax I.D. Number

Period Ending (MM/YY) or

 

Tax Year Ending (MM/DD/YY)

 

 

SECTION II GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART II, COLUMN B, OF FORMS G-45 AND G-49 (Continued from page 1)

Scientific Contracts (§§237-26, 238-3(j)) ...

$ __________________

*Subcontract Deduction (§237-13(3)(B))...

$

__________________

Services Related to Ships and Aircraft

 

Sugar Cane Payments to Independent

 

 

 

(§237-24.3(3))

$ __________________

Producers (§237-24(14))

$

__________________

Shipbuilding and Ship Repairs (§237-28.1) ..

$ __________________

Taxes Passed On (§§237-24(8), 237-24(9),

 

 

 

Shipping and Handling of Agricultural

 

237-24(10), 237-24(11), 237-24(12), 237-24.3(7),

 

 

 

237-24.7(3)) (CAUTION, SEE FORMS G-45/G-49 INSTR.) $

______________________

Commodities (§237-24.3(1))

$ __________________

 

 

 

 

 

 

Small Business Innovation Research

 

TRICARE (§237-24(17))

$

__________________

 

Wholesale Amusements (§237-4(a)(13))...

$

__________________

Grants (§237-24.7(10))

$ __________________

Stock Exchange Transactions (§237-24.5).$ __________________

Other:

 

 

 

 

 

 

 

 

 

 

HRS §

 

 

$

__________________

2. SECTION II TOTAL - Add the amounts from Section II. Enter the result here and on line 6 in Section V

$

__________________

SECTION III GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART III, COLUMN B, OF FORMS G-45 AND G-49

(Insurance Commissions taxed @ .15% (.0015)) Check the box of the applicable General Excise/Use tax exemptions/deductions you are claiming on Forms G-45 and G-49. Enter the applicable amount claimed for each box checked.

Bad Debts (§237-3(b))

$ __________________

Other:

 

 

 

 

 

 

 

 

HRS §

 

 

$

__________________

3. SECTION III TOTAL - Add the amounts from Section III. Enter the result here and on line 7 in Section V

$

__________________

 

 

SECTION IV

COUNTY SURCHARGE EXEMPTIONS/DEDUCTIONS CLAIMED IN PART IV, COLUMN B, OF FORMS G-45 AND G-49

(City and County of Honolulu Surcharge Tax @ 1/2 of 1% (.005)) Select the County Surcharge Tax exemptions/deductions that you are claiming. Enter the total amount claimed for each exemption/deduction.

 

Certain Contracts Entered into Before

 

Subleases of Real Property (§237-16.5) ...

$

__________________

 

6/30/2006 (§237-8.6(c))

$ __________________

Wholesale Amusements (§237-4(a)(13))

$

__________________

 

Certain Oahu Sales (§237-8.6)

 

 

$ __________________

 

 

 

 

4.

SECTION IV TOTAL - Add the amounts from Section IV. Enter the result here and on line 8 in Section V

$

__________________

 

 

 

 

 

 

 

SECTION V

TOTAL EXEMPTIONS/DEDUCTIONS CLAIMED ON FORMS G-45 AND G-49

 

 

 

5.

Section I Total - Enter the amount from Section I, line 1

 

$

__________________

6.

Section II Total - Enter the amount from Section II, line 2

 

$

__________________

7.

Section III Total - Enter the amount from Section III, line 3

 

$

__________________

8.

Section IV Total - Enter the amount from Section IV, line 4

 

$

__________________

9.

GRAND TOTAL. Add lines 5 through 8 and enter the result on this line and on Form G-45, line 34

 

 

 

 

or Form G-49, line 36

 

$

__________________

 

 

 

 

 

 

 

SECTION VI

ADDITIONAL INFORMATION REQUIRED FOR FEDERALLY PREEMPTED AMOUNTS CLAIMED

 

 

 

If the amount claimed is exempt due to federal preemption, provide an explanation of the exemption and the federal statute (i.e., title and section of the United States Code) under which the exemption is being claimed (If more space is needed, attach a statement):

SECTION VII

ADDITIONAL INFORMATION REQUIRED FOR SUBCONTRACT DEDUCTIONS AMOUNTS CLAIMED

If you are claiming an deduction for payments made to a subcontractor or a specialty contractor, complete the required information below:

(If more space is needed, attach a statement. Include the total subcontract deductions claimed from any attachments in the total line below.)

SUBCONTRACTOR’S NAME AND/OR DBA NAME

SUBCONTRACTOR’S HAWAII TAX I.D. NO.

AMOUNT OF DEDUCTION

TOTAL SUBCONTRACT DEDUCTIONS CLAIMED

$

*Additional information is required to claim these exemptions, complete Sections VI and VII.

SCHEDULE GE (Form G-45/G-49)

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Step no. 1 in filling in form g45 excise tax

2. Once your current task is complete, take the next step – fill out all of these fields - Merchandise b Enterprise Zones, a Out of State Sales, Wholesale Transactions Sales of, imported for further resale at, Other HRS, SECTION I TOTAL Add the amounts, SECTION II, GENERAL EXCISEUSE TAX, General Excise and Use Taxes, Affordable Housing H, j Air Pollution Control, Bad Debts b Certain, Trade Show Common Paymaster, Discounts and Returned, and Hawaii Convention Center Operator with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

How you can fill in form g45 excise tax portion 2

3. This third part is hassle-free - fill in all of the fields in Discounts and Returned, a Food Stamps and WIC, Producers Certain property, Credit Unions a, Additional information is required, Continued on back, and SCHEDULE GE FORM GG to finish the current step.

The way to fill out form g45 excise tax step 3

4. To go onward, this next form section requires typing in several fields. These comprise of Name, Hawaii Tax ID Number, Period Ending MMYY or Tax Year, GENERAL EXCISEUSE TAX, SECTION II Scientific Contracts j, Shipbuilding and Ship Repairs, Commodities, Small Business Innovation Research, Grants Stock Exchange, Subcontract Deduction B Sugar, Producers, Taxes Passed On, Caution see Forms GG Instr, SECTION II TOTAL Add the, and SECTION III, which you'll find vital to carrying on with this form.

How one can fill in form g45 excise tax part 4

5. The last section to submit this PDF form is pivotal. You must fill in the displayed blanks, consisting of City and County of Honolulu, Subleases of Real Property, c Certain Oahu Sales, SECTION IV TOTAL Add the amounts, SECTION V, TOTAL EXEMPTIONSDEDUCTIONS CLAIMED, Section I Total Enter the amount, Section II Total Enter the, Section III Total Enter the, Section IV Total Enter the, GRAND TOTAL Add lines through, or Form G line, SECTION VI, ADDITIONAL INFORMATION REQUIRED, and If the amount claimed is exempt, before finalizing. If not, it can result in an incomplete and probably nonvalid document!

Completing part 5 in form g45 excise tax

Always be really attentive when filling out TOTAL EXEMPTIONSDEDUCTIONS CLAIMED and Section III Total Enter the, since this is the part in which many people make errors.

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