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and G-49, you must complete and attach Sched-

Reconciliation, Form G-49, has already been

Form GEW-TA-RV-6. Approval of an extension

ule GE (Form G-45/G-49) to Forms G-45 and

filed for the tax year.

request is not automatic. The extension of time

G-49. If you do not attach this form to your Forms

to file is not an extension of time for payment.

z File an amended return on Form G-49, to

G-45 and G-49, your exemptions/deductions will

Your payment for any additional tax you estimate

change the Form G-49 you already filed. To

be disallowed. Effective July 1, 2011, certain

must be sent in with your extension request.

designate that the form is an amended return,

GET/Use tax exemptions are temporarily sus-

darken the oval at the top of Page 1 of the

Penalties and Interest

pended (Act 105, SLH 2011). For more informa-

Form G-49. Fill in the return with all the cor-

tion, see Department of Taxation Announcement

rect information. If you are amending Form

Late Filing of Return — The penalty for failure to

Nos. 2011-09, 2011-10, and 2011-22 and TIR

G-49, it is not necessary to also amend the

file a return on time is assessed on the tax due at

Nos. 2011-01, 2011-02 and 2011-03.

associated Form G-45s.

a rate of 5% per month, or part of a month, up to

a maximum of 25%.

If you write the HRS section number of the ex-

Form GEW-TA-RV-1 - If your business activity

emptions/deductions you are claiming, it will

has stopped and you do not think that you will

Failure to Pay Tax After Filing Timely Return

speed the processing of your return, and mini-

need your license again (e.g., you incorporated

— The penalty for failure to pay the tax after fil-

mize the chances of us misunderstanding what

a sole proprietorship or you sold your business),

ing a timely return is 20% of the tax unpaid within

you are claiming. The schedules of exemptions

you must cancel your GET tax license. Complete

60 days of the prescribed due date. The 60-day

and deductions may be found at the end of this

Form GEW-TA-RV-1, Notification of Cancellation,

period is calculated beginning with the prescribed

publication.

and send it with your license to the Department.

due date even if the prescribed due date falls on a

You must file all returns up to the date of cancella-

Saturday, Sunday, or legal holiday.

Schedule GE-1 - Any taxpayer (except most non-

tion, including the annual return.

profit organizations) claiming any GET or use tax

Failure to Pay by EFT — The penalty for failure

exemptions/deductions for tax years 2010, 2011,

Form GEW-TA-RV-5 - If you need to make chang-

to pay by EFT for taxpayers who are required to

and/or 2012 is required to file Schedule GE-1 on-

es to your license application (e.g. change your

pay by EFT is 2% of the tax due.

line at For more informa-

name, add/delete partners or corporate officers,

tion, see Department of Taxation Announcement

Failure to Complete Part V - Schedule of As-

or filing frequency), complete and submit Form

No. 2011-26 and the Schedule GE-1 Instructions.

signment of Taxes By District on Forms G-45

GEW-TA-RV-5 to the Department.

and G-49 — The penalty for failure to complete

Form G-75 - When completing Part V - Schedule

Form ITPS-COA - If you need to change your ad-

Part V - Schedule of Assignment of Taxes By Dis-

of Assignment of Taxes By District on Forms G-45

dress, complete and submit Form ITPS-COA to

trict on Forms G-45 and G-49 is 10% of the com-

and G-49, if you did business in MORE THAN one

the Department.

bined State and county surcharge taxes due on

District, you will need to complete Form G-75,

the return being filed.

Schedule of Assignment of General Excise/Use

Electronic Funds Transfer (EFT)

Taxes By Districts.

Interest — Interest at the rate of 2/3 of 1% per

Section 231-9.9 authorizes the Department to

month, or part of a month, shall be assessed on

NOTE: It is highly recommended that you print a

require those taxpayers whose tax liability for a

unpaid taxes and penalties beginning with the first

new form from our website ( )

particular tax exceeded $100,000 during the past

calendar day after the date prescribed for pay-

each time you need it. The form’s barcode is nec-

year to pay that tax by EFT instead of by check.

ment, whether or not that first calendar day falls

essary to process the return. Excessive photo-

The Department reviews the filing records of tax-

on Saturday, Sunday, or legal holiday.

copying of a photocopy will degrade the barcode,

payers and will mail notices to taxpayers who met

and the barcode will become unreadable.

this criterion. Any taxpayer who does not meet

Please check your return carefully. Additional

the criterion may still voluntarily pay by EFT. Use

penalties may be assessed if you make an un-

Form G-79 - Certification from the Department is

Form EFT-1 to set up payment by EFT. For more

derpayment of tax due to negligence, intentional

a prerequisite to claim a GET exemption under

information on paying taxes by EFT, please see

disregard of the Department’s rules, or fraud.

Section 237-24.7(1) for the following taxpayers:

TIR Nos. 95-6 and 99-1.

z A hotel operator claiming an exemption for

Where to File

IMPORTANT: A penalty of 2% of the tax due will

amounts received from a timeshare asso-

Mail your general excise and use tax returns to:

be assessed if a taxpayer who is required to make

ciation and disbursed by the hotel operator

payments by EFT does not do so without reason-

for employee wages, salaries, payroll taxes,

Hawaii Department of Taxation

able cause. If an EFT payment is dishonored, a

insurance premiums and benefits (including

P.O. Box 1425

$25 service fee will be assessed.

retirement, vacation, sick pay, and health ben-

Honolulu, HI 96806-1425

efits); and

Due Dates

Forms G-45, G-49, and GEW-TA-RV-6 can be

z A hotel suboperator claiming an exemption for

z Form G-45 is due on or before the 20th day

filed and payments made electronically through

amounts received from the owner of the hotel,

the State’s Internet portal. For more information,

of the calendar month following the end of the

from a timeshare association, or from the op-

go to

filing period. For example, if your filing period

erator of the hotel, and disbursed by the hotel

ends on January 31st, then your return will be

suboperator for employee wages, salaries,

Where to Get Forms, Instructions,

due on February 20th.

payroll taxes, insurance premiums and ben-

and Publications

z Form G-49 is due on or before the 20th day

efits (including retirement, vacation, sick pay,

and health benefits).

of the 4th month following the close of the tax

Forms, publications, and other documents, such

year. For taxpayers on a calendar year, this

as copies of Tax Information Releases and Ad-

If you are a hotel operator or suboperator who is

return will be due on April 20th.

ministrative Rules issued by the Department,

eligible to claim this exemption, see the instruc-

are available on the Department’s website at

tions for Form G-79 for information on how to ob-

NOTE: If any due date falls on a Saturday, Sun-

or you may contact a cus-

tain certification and how to claim the exemption.

day, or legal holiday, substitute the next regular

tomer service representative at:

work day as the due date.

Amended Returns - If you filed your General Ex-

Voice: 808-587-4242

cise/Use Tax Return and later become aware of

If you file and/or pay late, you may have to pay

1-800-222-3229 (Toll-Free)

any changes to the reported income or exemp-

penalties and interest. Please see the instruc-

tions/deductions, file the following forms, as ap-

tions for Penalties and Interest.

Telephone for the Hearing Impaired:

plicable, to correct the return.

808-587-1418

No extensions for filing the periodic Forms G-45

1-800-887-8974 (Toll-Free)

z File an amended return on Form G-45 to

are allowed. If you are not able to determine the

change the Form G-45 you already filed. To

exact amount of your gross income for the period,

Fax:

808-587-1488

designate that the form is an amended return,

estimate it as accurately as you can and file on

darken the oval at the top of Page 1 of the

E-mail: Taxpayer.Services@hawaii.gov

that basis.

Form G-45. Fill in the return with all of the cor-

rect information. Do NOT use this form if the

Mail:

Taxpayer Services Branch

If you are unable to meet the deadline for filing the

General Excise/Use Tax Annual Return and

P.O. Box 259

annual return and reconciliation (Form G-49), you

Honolulu, HI 96809-0259

may submit a request for an extension to file on

GENERAL INFORMATION ON THE GENERAL EXCISE TAX LAW

The GET is a tax imposed on the gross income

Retail sale price

$ 100.00

Gross income

$ 104.00

you receive from any business activity you have in

+ 4% tax (passed on)

4.00

x Tax rate

.04

Hawaii. Gross income includes any cost passed

Charged to customer

$ 104.00

General excise tax

$ 4.16

on to the customer and represented to be the

general excise tax.

In this example, if there are no exemptions/

NOTE: Income earned from business conducted

deductions, the general excise tax due on the

For example:

on Oahu and subject to the 4% GET rate is also

gross income is $4.16, calculated as follows:

subject to the 0.5% county surcharge.

Page 3

General Instructions For Filing The General Excise/use Tax Returns - Hawaii Department Of Taxation Page 3

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