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for the tax year. For purposes of this form, the gross proceeds are the amounts from all taxable

types of activities (e.g., wholesaling, retailing, leasing, contracting, etc.) that are deemed gross

income under Hawaii’s General Excise Tax Law from your world-wide sources. For example, if

you are a retailer, report your world-wide gross proceeds from retailing. If you also sold stock,

you would not include these amounts because a gain from the sale of stock is not a business

activity nor gross income.

Question 1d – Enter the amount of gross proceeds or gross income received by the taxpayer

from its activities in Hawaii for the tax year. This amount should have also been in Question 1c.

Section Two: Hawaii Workforce of the Company

Question 2b – Enter the total number of paid employees the organization employed in full-time

and part-time positions during the week that included December 12

of your tax year. In order

for a position to be treated as full-time or part-time, the employer must intend for the position to

be filled for at least 52 consecutive weeks or 12 consecutive months, excluding any leaves of

absence. A part-time position is a position in which the employee may work less than the hours

required for a full-time position. A full-time position is a position in which the employee works

an average 40 hours per week. Only include individuals who received a W-2 from the business

and were not hired under contract with a temporary-hire agency.

Question 2c – Average the annualized wage for all full-time permanent employees reported in

2b.

Question 2d – Annualize the salary paid to all full-time and part-time employees who were

employed during the week that included December 12

of the tax year and enter the aggregate

number of employees for each wage band.

Question 2e – Enter the total number of individuals that provided services to the business in a

position to be filled for less than 52 consecutive weeks or 12 consecutive months. These

individuals include seasonal workers and individuals hired under a contract with a temporary-

hire agency. Only include individuals who received a W-2 from the business or were paid

according to a contract with a temporary-hire agency.

Question 2f – Divide the total number of temporary or seasonal workers indicated in the answer

to Question 2e into groups according to how long they provided services to the business.

Section Three: General Excise and Use Tax Exemptions and Deductions

Question 3a - Enter the total amount of the exemptions and deductions the taxpayer claimed on

Form G-49 (Line 36) for the tax year. Make sure you have entered the "GRAND TOTAL OF

EXEMPTIONS/DEDUCTIONS CLAIMED" from Schedule GE (Form G-49), General

Excise/Use Tax Schedule of Exemptions and Deductions, on line 36.

Question 3b – Select the box for the exemption and deductions your organization claimed on

Form G-49 for the tax year. Enter the amount of general excise/use tax exemptions and

deductions the taxpayer claimed. Select each exemption or deduction claimed, but do not select

more than one exemption for the same income. For example, if you had income that could have

been nontaxable under 2 different exemptions, do not duplicate the exemption by claiming it

under 2 different sections.

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Schedule GE-1 Instructions (2011)

Schedule Ge-1 Instructions - Survey Of General Excise/use Tax Exemptions And Deductions - 2011 Page 3