Hawaii Form G 45 – Fill Out and Use This PDF

The Hawaii G-45 form, formally recognized as the General Excise/Use Tax Return, serves as a vital document for reporting and paying the general excise and use taxes in the State of Hawaii. It is required by the Department of Taxation for businesses to accurately report their gross income, exemptions, deductions, and ultimately calculate the tax payable for specific reporting periods. Whether submitting an original or an amended return, accurate completion and timely submission of this form ensure compliance with Hawaii's tax laws, helping businesses avoid possible penalties and interest for late filings. Ready to tackle your tax obligations? Click the button below to get started on filling out the form.

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Hawaii Form G 45 PDF Details

The Hawaii G-45 form, revised in 2008 and made available by the State of Hawaii Department of Taxation, serves as a critical document for the periodic reporting and remittance of general excise and use taxes by businesses operating within the state. It's designed to cater to a broad spectrum of business activities ranging from wholesaling, manufacturing, and producing, to retail services, and rentals, among others. The form requires detailed information on business values, gross proceeds or income, applicable exemptions or deductions, and ultimately, the calculation of taxable income. Essential for both regular and amended returns, it mandates the attachment of checks or money orders for tax payment directly to the form. Further complexity is added as it accommodates information pertaining to insurance commissions and the specific City & County of Honolulu surcharge tax. Businesses are obliged to assign their taxes by district, a process crucial enough that noncompliance may lead to penalties. The form not only consolidates tax liabilities across various rates but also provides a structure for declaring total periodic taxable income, total tax due, and details of any payments made during the period. Its structure emphasizes compliance, accurate reporting, and timely payments to the Hawaii Department of Taxation, with provisions for both electronic and mail submissions.

Question	Answer
Form Name	Hawaii Form G 45
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	hawaii form g 45, hawaii form g 45 web fill, g45 tax form, hawaii form g45

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ID No 99

FORM G-45

(Rev. 2008)

WEB FILL

STATE OF HAWAII — DEPARTMENT OF TAXATION	DO NOT WRITE IN THIS AREA	10

GENERAL EXCISE/USE

TAX RETURN

GBF081

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

Month Quarter Semiannual

•฀ATTACH฀CHECK฀OR฀MONEY฀ORDER฀HERE฀•

PERIOD ENDING (MM/YY)

NAME:

You are receiving this

prin

tout be

cause you used the

Adobe Reader print function (File-Print)

HAWAII TAX I.D. NO. W

to print the G-45 fillable form.

Last 4 digits of your FEIN or SSN

Column a

Column b

Column c

To print the G-45 fillable form you must instead click on the blue PRINT FORM button.

BUSINESS

VALUES, GROSS PROCEEDS

EXEMPTIONS/DEDUCTIONS

TAXABLE INCOME

ACTIVITIES

OR GROSS INCOME

(Attach Schedule GE)

(Column a minus Column b)

This button is located at the top right of page 1.

PART I - GENERAL EXCISE and USE TAXES @ ½ OF Thank1% (.005)you

1. Wholesaling

2. Manufacturing

3. Producing

4. Wholesale Services

5.Use Tax on Imports For Resale

6.Business Activities of Disabled Persons

7. Sum of Part I, Column c (Taxable Income) — Enter the result here and on Page 2, line 21, Column (a)

PART II - GENERAL EXCISE and USE TAXES @ 4% (.04)

8. Retailing

9.Services Including Professional

10. Contracting

11.Theater, Amusement and Broadcasting

12. Commissions

13.Transient Accommodations Rentals

14. Other Rentals

15.Interest and All Others

16.Use Tax on Imports For Consumption

17. Sum of Part II, Column c (Taxable Income) — Enter the result here and on Page 2, line 22, Column (a)

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.

SIGNATURE	TITLE	DATE
ä	ä	ä

Continued on Page 2 — Parts V & VI MUST be completed Form G-45 10

(Rev. 2008)

FORM G-45 Page 2 of 2

GBF082

WEB

FILL

Name:

Hawaii Tax I.D. No. W -		Period Ending -
Last 4 digits of your FEIN or SSN

	Column a	Column b	Column c
BUSINESS	VALUES, GROSS PROCEEDS	EXEMPTIONS/DEDUCTIONS	TAXABLE INCOME
ACTIVITIES	OR GROSS INCOME	(Attach Schedule GE)	(Column a minus Column b)

PART III - INSURANCE COMMISSIONS @ .15% (.0015)

18.Insurance Commissions

Enter this amount on line 23, Column (a)

PART IV - CITY & COUNTY OF HONOLULU SURCHARGE TAX @ ½ OF 1% (.005)

19. Oahu Surcharge Enter this amount on line 24, Column (a)

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.) See Instructions. 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.

20.		Oahu	Maui		Hawaii		Kauai						MULTI
PART VI - TOTAL PERIODIC RETURN						TAXABLE INCOME				TAX RATE				TOTAL TAX
						Column (a)			Column (b)				Column (c) = Column (a) X Column (b)

21.	Enter the amount from Part I, line 7			$				.00	x	.005	=	$		______________________

22.	Enter the amount from Part II, line 17		....................	$				.00	x	.04	=	$	_	_____________________
23.	Enter the amount from Part III line 18, Column c ...			$				.00	x .0015		=	$	_	_____________________

24.	Enter the amount from Part IV, line 19, Column c ..			$				.00	x	.005	=	$	_	_____________________

25. TOTAL TAXES DUE. Add column (c) of lines 21 through 24 and enter result here. If you
	did not have any activity for the period, enter “0.00” here			25.
26.	Amounts Assessed During the Period	PENALTY	$
26.	Amounts Assessed During the Period	INTEREST $		26.
	(For Amended Return ONLY)	INTEREST $		26.
	(For Amended Return ONLY)
27.	TOTAL AMOUNT. Add lines 25 and 26			27.

0.00

28.	TOTAL PAYMENTS MADE FOR THE PERIOD (For Amended Return ONLY)		28.
29.	CREDIT TO BE REFUNDED. Line 28 minus line 27 (For Amended Return ONLY)		29.
30.	ADDITIONAL TAXES DUE. Line 27 minus line 28 (For Amended Return ONLY)		30.
	FOR LATE FILING ONLY 	PENALTY $
31.	FOR LATE FILING ONLY 	INTEREST $	31.

32.TOTAL AMOUNT DUE AND PAYABLE (Original Returns, add lines 27 and 31;

Amended Returns, add lines 30 and 31)

32.

0.00

33.PLEASE ENTER THE AMOUNT OF YOUR PAYMENT. Attach a check or money order payable to “HAWAII STATE TAX COLLECTOR” in U.S. dollars to Form G-45. Write “GE”, 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 www.ehawaii.gov/eﬁle

If you are NOT submitting a payment with this return, please enter “0.00” here

33.

34. GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED.

	(Attach Schedule GE) If Schedule GE is not attached, exemptions/deductions	34.
	claimed will be disallowed	34.
	claimed will be disallowed

ID No 99	Form G-45	10
ID No 99	(Rev. 2008)
	(Rev. 2008)

Hawaii Form G 45 – Fill Out and Use This PDF

Hawaii Form G 45 PDF Details

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