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General Instructions For Filing The General Excise/use Tax Returns - Hawaii Department Of Taxation

(REV. 2012)

DUE DATE

STATE OF HAWAII

IS THE

DEPARTMENT OF TAXATION

20TH

GENERAL INSTRUCTIONS FOR FILING THE

GENERAL EXCISE/USE TAX RETURNS

CONTAINS THE FOLLOWING:

Page Nos.

General Excise/Use Tax Returns General Instructions................................................................ 2-4

General Excise/Use Tax Activity Classifications .......................................................................... 4-6

Step-By-Step Instructions for Filling in Your Form G-45 (Periodic Return) ................................ 7-12

Instructions for Filing an Amended Form G-45 ................................................................... 12

Step-By-Step Instructions for Filling in Your Form G-49 (Annual Return and Reconciliation) . 13-17

Instructions for Filing an Amended Form G-49 ................................................................... 18

Schedule of General Excise Tax Exemptions and Deductions ................................................ 19-22

Division of Gross Income Among Taxpayers ................................................................................ 22

Schedule of Use Tax Exemptions and Deductions .................................................................. 22-23

Schedule of County Surcharge Exemptions and Deductions ....................................................... 23

NOTE: Periodic general excise/use tax returns (Form G-45), the annual general excise/use tax return (Form G-49), and

the Application for Extension of Time to File (Form GEW-TA-RV-6) can be filed and payments made electronically

through the State’s Internet portal. For more information, go to

Mailing Address Information

HAWAII DEPARTMENT OF TAXATION

P.O. BOX 1425

HONOLULU, HI 96806-1425

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General Instructions For Filing The General Excise/use Tax Returns - Hawaii Department Of Taxation