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Form G45 General Excise – Use Tax Return

Form G45 General Excise – Use Tax Return

Form G45 General Excise - Use Tax Return

 

INSTRUCTIONS: HAWAII GENERAL EXCISE/USE TAX RETURN (Form G-45)

 

 

Hawaii businesses are required to file a form G-45 documenting all excise and use tax that must be paid to the state. The document can be obtained from the website of the state Department of Taxation.

 

Hawaii General Excise/Use Tax Return G-45 Step 1: At the top of the form, indicate whether you are filing a monthly, quarterly or semi-annual form by filling in the corresponding oval. Give the ending month and year of the period for which you are filing. Enter your name, Hawaii tax identification number and the last few digits of your Federal Employer Identification Number or Social Security number.

 

Hawaii General Excise/Use Tax Return G-45 Step 2: In Part I, document proceeds from wholesaling, manufacturing, producing or wholesale services purposes, as well as the use tax owed on imports for resale and business activities of disabled people. Enter the value of all such purposes in column A and transfer any exemptions or deductions which apply from schedule GE to column B. Subtract column B from column A to determine your taxable income. Enter the total of all values in column C on line 7 and on line 21, column a on the second page.

 

Hawaii General Excise/Use Tax Return G-45 Step 3: In Part II, document proceeds from retail, professional services, contracting, and all other listed categories. As above, list the proceeds in column A, the deductions or exemptions from schedule GE in column B, the net taxable income in column C, and the total from the column at the bottom of the table. Transfer this value to line 22, column A on the second page.

 

Hawaii General Excise/Use Tax Return G-45 Step 4: Sign and date the bottom of the first page and give your title.

 

Hawaii General Excise/Use Tax Return G-45 Step 5: Part III is only for those who derived income from insurance commissions.

 

Hawaii General Excise/Use Tax Return G-45 Step 6: Part IV is only for those based in Honolulu.

 

Hawaii General Excise/Use Tax Return G-45 Step 7: In Part V, fill in the oval next to all districts in which you did business.

 

Hawaii General Excise/Use Tax Return G-45 Step 8: Perform all calculations as directed in Part VI to determine your total tax due.

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