Form G-45 at a glance
What it is: Form G-45 is the General Excise/Use Tax Return of the State of Hawaii Department of Taxation.
Tax deadline: The due date is the 20th day of the month following the close of your filing period.
Where and when to file: Mail to HAWAII DEPARTMENT OF TAXATION, P.O. BOX 1425, HONOLULU, HI 96806-1425 or file and pay electronically at hitax.hawaii.gov.
What to bring and attach to Form G-45
If you are claiming exemptions/deductions on your periodic and annual general excise/use tax return (Forms G-45 and G-49), you MUST complete and attach Schedule GE to your tax return.
A filled-in Form G-45 example: a cafe reports one month of retail sales
How to fill out Form G-45, box by box
AMENDED return
Place an X in this box ONLY if this is an AMENDED return.
Period Ending, Hawaii Tax I.D. No. and Name
Enter the PERIOD ENDING and the HAWAII TAX I.D. NO. GE.
Enter the last 4 digits of your FEIN or SSN.
Enter your NAME.
Part I and Part II: General Excise and Use Taxes
Column a is VALUES, GROSS PROCEEDS OR GROSS INCOME, Column b is EXEMPTIONS/DEDUCTIONS (Attach Schedule GE), and Column c is TAXABLE INCOME (Column a minus Column b).
Enter the sum of Part I, Column c (Taxable Income) here and on page 2, line 24, Column c.
Line 17, the sum of Part II, Column c (Taxable Income): enter the result here and on page 2, line 25, Column c.
Signature, Title, Date and Daytime Phone Number
Enter SIGNATURE, TITLE, DATE and DAYTIME PHONE NUMBER.
In the case of a corporation or partnership, this return MUST be signed by an officer, partner or member, or duly authorized agent.
Please print & sign. Do not use e-Signature.
By signing you declare, under the penalties set forth in section 231-36, HRS, that you have examined this return (including any accompanying schedules or statements) and that, to the best of your knowledge and belief, it is a true, correct, and complete return, made in good faith for the tax period stated, under the General Excise and Use Tax Laws and the rules issued thereunder.
Name, Hawaii Tax I.D. No. and Period Ending on page 2
Enter your Name, Hawaii Tax I.D. No., last 4 digits of your FEIN or SSN and PERIOD ENDING.
Part III and Part IV: Insurance Commissions and County Surcharge
Enter the Part III INSURANCE COMMISSIONS @ .15% (.0015) amount on line 26, Column c.
Line 18 is Insurance, in Part III. PART IV COUNTY SURCHARGE: Enter the amounts from Part II, line 17, Column c attributable to each county.
Multiply Column c by the applicable county rate(s) and enter the total of the result(s) on Part VI, line 27, Column e.
The rate is .005 for line 19 Oahu, line 20 Maui, line 21 Hawaii and line 22 Kauai.
Part V: Schedule of Assignment of Taxes by District
Place an X in the box of the taxation district in which you have conducted business.
IF you did business in MORE THAN ONE district, place an X in the box for “MULTI” and attach Form G-75.
ALL taxpayers MUST complete Part V and may be subject to a 10% penalty for noncompliance.
Part VI: Total Periodic Return
In Part VI, Column c is TAXABLE INCOME, Column d is TAX RATE and Column e, TOTAL TAX, is Column c X Column d.
Line 24: Enter the amount from Part I, line 7, x .005.
Line 25: Enter the amount from Part II, line 17, x .04.
Line 26: Enter the amount from Part III line 18, Column c, x .0015.
Line 27, COUNTY SURCHARGE TAX: Multi district complete Form G-75.
Line 28, TOTAL TAXES DUE: Add column e of lines 24 through 27 and enter the result here (but not less than zero). If you did not have any activity for the period, enter “0.00” on line 28.
Lines 29 to 33: Total Amount and Amended Return Only
Line 29, Amounts Assessed During the Period (For Amended Return Only): enter PENALTY $ and INTEREST $.
To enter values in lines 29 or 31, mark the "Amended" checkbox on page 1.
Line 30, TOTAL AMOUNT: Add lines 28 and 29.
Line 31 is the total payments made for the period (For Amended Return ONLY).
Line 32, CREDIT TO BE REFUNDED: Line 31 minus line 30 (For Amended Return ONLY).
Line 33, ADDITIONAL TAXES DUE: Line 30 minus line 31 (For Amended Return ONLY).
Lines 34 to 36: For Late Filing Only and Total Amount Due
Line 34, FOR LATE FILING ONLY: enter PENALTY $ and INTEREST $.
Line 35, TOTAL AMOUNT DUE AND PAYABLE: Original Returns, add lines 30 and 34; Amended Returns, add lines 33 and 34.
Enter the amount of your payment.
If you are NOT submitting a payment with this return, please enter “0.00” on line 36.
Grand Total of Exemptions/Deductions Claimed
Line 37, GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED (Attach Schedule GE): If Schedule GE is not attached, exemptions/deductions claimed will be disallowed.
More rules for Form G-45
To print, use the blue “Print Form” button at the top of page 1.
This form will automatically generate your barcode while printing.
Submit the Form G-45 Barcode page with your tax return when filing. DO NOT THROW AWAY.
This form uses a 2D barcode on the last page of the PDF to gather all the forms data. If you print the form and need to make changes, then type in the changes and re-print the entire form. DO NOT make changes to the return data using a pen or pencil.
Common questions about Form G-45
What is the purpose of the G-45 tax form in Hawaii?
Form G-45 is the General Excise/Use Tax Return of the State of Hawaii Department of Taxation. Continued on page 2: Parts V & VI MUST be completed.
How to pay general excise tax in Hawaii?
Attach a check or money order payable to “HAWAII STATE TAX COLLECTOR” in U.S. dollars to Form G-45. Write the filing period and your Hawaii Tax I.D. No. on your check or money order.
Is there a deadline?
The due date is the 20th day of the month following the close of your filing period.
Where do I file it?
Mail to HAWAII DEPARTMENT OF TAXATION, P.O. BOX 1425, HONOLULU, HI 96806-1425 or file and pay electronically at hitax.hawaii.gov.
Sources
[1] Form G-45 (REV. 2025), General Excise/Use Tax Return, State of Hawaii Department of Taxation (the Official source link on this page).
