G-45: Hawaii General Excise/Use Tax Return

Place an X in this box ONLY if this is an AMENDED return.

Under PERIOD ENDING enter the mm yy, and write your HAWAII TAX I.D. NO. GE and the Last 4 digits of your FEIN or SSN.

Write the NAME on the line.

For each activity, fill in Column a BUSINESS VALUES, GROSS PROCEEDS ACTIVITIES OR GROSS INCOME (Attach Schedule GE), Column b EXEMPTIONS/DEDUCTIONS, and Column c TAXABLE INCOME (Column a minus Column b).

PART I - GENERAL EXCISE and USE TAXES @ ½ OF 1% (.005): fill in the lines for 1. Wholesaling, 2. Manufacturing, 3. Producing, 4. Wholesale Services, 5. Landed Value of Imports for Resale, and 6. Business Activities of Disabled Persons.

PART II - GENERAL EXCISE and USE TAXES @ 4% (.04): fill in the lines for Retailing, Services Including Professional, Contracting, Theater, Amusement and Broadcasting, Commissions, Transient Accommodations Rentals, Other Rentals, Interest and All Others, and Landed Value of Imports for Consumption. 17. Sum of Part II, Column c (Taxable Income) - Enter the result here and on page 2, line 25, Column c.

Sign on the SIGNATURE line and write the TITLE, DATE and DAYTIME PHONE NUMBER. DECLARATION - I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith for the tax period stated, pursuant to the General Excise and Use Tax Laws, and the rules issued thereunder. 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.

PART III - INSURANCE COMMISSIONS @ .15% (.0015): fill in 18. Insurance Commissions; Enter this amount on line 26, Column c.

Line 18, 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.

PART V - SCHEDULE OF ASSIGNMENT OF TAXES BY DISTRICT (ALL taxpayers MUST complete this Part and may be subject to a 10% penalty for noncompliance.): 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.

Continued on page 2 - Parts V & VI MUST be completed. PART VI - TOTAL PERIODIC RETURN: 24. Enter the amount from Part I, line 7 x .005; 25. Enter the amount from Part II, line 17 x .04; 26. Enter the amount from Part III line 18, Column c x .0015; 27. COUNTY SURCHARGE TAX (Multi district complete Form G-75); 28. TOTAL TAXES DUE - Add column e of lines 24 through 27 and enter result here (but not less than zero). If you did not have any activity for the period, enter “0.00” here.

Line 37. GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED. (Attach Schedule GE) If Schedule GE is not attached, exemptions/deductions claimed will be disallowed.

Line 35, total amount due and payable (Original Returns, add lines 30 and 34; Amended Returns, add lines 33 and 34).

Line 29, amounts assessed during the period, penalty and interest (for Amended Return Only); to enter values in lines 29 or 31 mark the "Amended" checkbox on page 1. Line 31, 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). Line 34, for late filing only, penalty and interest.

Attach a check or money order payable to “HAWAII STATE TAX COLLECTOR” in U.S. dollars to Form G-45, where the form prints ATTACH CHECK OR MONEY ORDER HERE, and write the filing period and your Hawaii Tax I.D. No. on your check or money order. Mail to: HAWAII DEPARTMENT OF TAXATION, P.O. BOX 1425, HONOLULU, HI 96806-1425 or file and pay electronically at hitax.hawaii.gov. Line 36: PLEASE ENTER THE AMOUNT OF YOUR PAYMENT; if you are NOT submitting a payment with this return, please enter “0.00” here.

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 (Form G-45/G-49), the General Excise/Use Tax Schedule of Exemptions and Deductions, to your tax return.

PART I - LIST DETAILS CONCERNING “EXEMPTIONS” AND “DEDUCTIONS” CLAIMED. Most ordinary business expenses are NOT DEDUCTIBLE (e.g., materials, supplies, etc.) on your general excise tax return. If claims are not explained here, exemptions and/or deductions will be disallowed and proposed assessments prepared against you.

Grand Total of Exemptions and Deductions - Transfer to Form G-45, line 37 or Form G-49, line 39. If more space is needed, attach a schedule. Include the total deductions claimed from any attachments in this total.

If you are claiming a deduction for payments to subcontractors, you must complete both Parts I and III. For subleases, see Form G-72 and complete both Parts I and IV. For wholesale sales of amusements, see Form G-81. If you split your gross income with another licensed taxpayer under §237-18, complete Part V.

Click on the blue PRINT FORM to print this form. This form uses a 2D barcode on the last page of the PDF to gather all the forms data, so if you print the form and need to make changes, type in the changes and re-print the entire form; DO NOT make changes to the return data using a pen or pencil. Please submit the Form G-45 Barcode page with your tax return when filing (DO NOT THROW AWAY); this form will automatically generate your barcode while printing. To print, use the blue "Print Form" button at the top of page 1.

Form G-45 is the STATE OF HAWAII - DEPARTMENT OF TAXATION GENERAL EXCISE/USE TAX RETURN.

Note: the due date is the 20th day of the month following the close of your filing period.