General Excise/use Tax Schedule Of Exemptions And Deductions Form

Download a blank fillable General Excise/use Tax Schedule Of Exemptions And Deductions Form in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete General Excise/use Tax Schedule Of Exemptions And Deductions Form with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

Clear Form

Schedule GE

STATE OF HAWAII — DEPARTMENT OF TAXATION

General Excise/Use Tax

(Form G-45/G-49)

(Rev. 2016)

Schedule of Exemptions and Deductions

If you are claiming exemptions/deductions on your periodic and annual general excise/use tax

ID NO 01

return (Forms G-45 and G-49), you MUST complete and attach this form to your tax return.

Name:

Period Ending

Hawaii Tax I.D. No.

Tax Year Ending

PART I — List Details Concerning “Exemptions” and “Deductions” Claimed

Note: 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. If you are

claiming a deduction for payments to subcontractors, you must complete Part III below. For subleases, see Form G-72 and complete Part IV below.

For wholesale sales of amusements, see Form G-81. See page 2 for Specific Instructions.

AMOUNT

ACTIVITY / ED CODE

Grand Total of Exemptions and Deductions

— Transfer to Form G-45, line 34 or Form G-49, line 36. If more space is

needed, attach a schedule. Include the total deductions claimed from any attachments in this total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART II — Federally Preempted Deduction Explanation

If the amount claimed is exempt due to federal preemption, cite the federal statute (i.e., title and section of the United States Code) and provide an

explanation of the exemption. If more space is needed, attach a statement.

PART III — Subcontractor Information

If you are claiming a deduction for payments made to a subcontractor, complete the required information below. If you have more than three (3)

subcontractors, attach a schedule with the required information for each subcontractor.

HAWAII TAX I.D. NO.

NAME AND DBA NAME

AMOUNT

Total Subcontract Deductions Claimed. Include the total deductions claimed from any attachments in this total . . .

PART IV — Lessor Information for Sublease Deduction

If you are leasing real property from a lessor and subsequently subleasing that same real property to a sublessee, complete the required information

below for each of your LESSORs. If more space is needed, attach a statement that includes the required information for each Lessor.

HAWAII TAX I.D. NO.