Step-By-Step Instructions For Filling In Your Form G-45 (Periodic Return) (Page 2 of 6) in pdf

example: $1.49 becomes $1 and $2.50 becomes $3. If you have

CAUTION: DO NOT enter the cents in Columns a, b, and c. The

FORM G-45

STATE OF HAWAII — DEPARTMENT OF TAXATION

DO NOT WRITE IN THIS AREA

to add two or more amounts to figure the amount to enter in the

(Rev. 2015)

system will read all numbers entered as whole dollar amounts.

GENERAL EXCISE/USE

column, include the cents when adding and round off only the total.

TAX RETURN

When Form G-45, Column b is Greater Than Column a

In the event that your exemptions (Column b) for the period exceeds

on the subsequent period’s Form G-45. You are unable to claim a

your gross income (Column a), we recommend that you enter an

refund for the amount that results in a negative tax consequence

GBB151

amount in Column b that is equal to but not more than Column a.

on the periodic return.

FORM G-45

STATE OF HAWAII — DEPARTMENT OF TAXATION

DO NOT WRITE IN THIS AREA

Fill in this oval ONLY if this is an AMENDED return

The remainder of the available exemption would then be reported

(Rev. 2015)

GENERAL EXCISE/USE

Month

Quarter

Semiannual

TAX RETURN

!!/!!

0 3 1 6

Aloha, Mary

PERIOD ENDING (MM/YY)

NAME:____________________________________

GBB151

!!!!!!!!

!!!!

1 2 3 4 5 6 7 8

0 1

4 3 2 1

—

HAWAII TAX I.D. NO.

Last 4 digits of your FEIN or SSN

Fill in this oval ONLY if this is an AMENDED return

Column a

Column b

Column c

BUSINESS

VALUES, GROSS PROCEEDS

EXEMPTIONS/DEDUCTIONS

TAXABLE INCOME

Figure 1. Top of the Return

Month

Quarter

Semiannual

ACTIVITIES

OR GROSS INCOME

(Attach Schedule GE)

(Column a minus Column b)

THE TOP OF THE TAX RETURN (Figure 1)

PART I - GENERAL EXCISE and USE TAXES @ ½ OF 1% (.005)

!!/!!

0 3 1 6

Aloha, Mary

PERIOD ENDING (MM/YY)

NAME:____________________________________

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

Step 1 — Fill in (darken) the oval for “Month” and complete the filing

Step 3 — If you have received notification of your one-time event

!!!!!!!!

!!!!

1 2 3 4 5 6 7 8

0 1

4 3 2 1

1. Wholesaling

period information with the appropriate numeric (two digit) month

—

identification number, enter your number in the area provided. If

HAWAII TAX I.D. NO.

Last 4 digits of your FEIN or SSN

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

and year of your filing period (e.g., Month of January 2016 = 01/16).

you have not been assigned a number, leave the area blank.

Column a

Column b

Column c

2. Manufacturing

Step 2 — Write your name here. Individuals, write your last name

Step 4 — Enter the last 4 digits of your FEIN or SSN.

BUSINESS

VALUES, GROSS PROCEEDS

EXEMPTIONS/DEDUCTIONS

TAXABLE INCOME

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

first.

FORM G-45

ACTIVITIES

OR GROSS INCOME

(Attach Schedule GE)

(Column a minus Column b)

STATE OF HAWAII — DEPARTMENT OF TAXATION

DO NOT WRITE IN THIS AREA

3. Producing

(Rev. 2015)

PART I - GENERAL EXCISE and USE TAXES @ ½ OF 1% (.005)

Mary Aloha files quarterly returns so she darkens the “QUARTER” oval to indicate her filing frequency. Mary enters 03/15 for

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

GENERAL EXCISE/USE

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

the numeric month and year for the last month of her filing period.

4. Wholesale Services

Neg

TAX RETURN

1. Wholesaling

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

5. Landed Value of

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Imports For Resale

Neg

2. Manufacturing

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

6. Business Activities of

GBB151

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Disabled Persons

Neg

Fill in this oval ONLY if this is an AMENDED return

3. Producing

Figure 2. How to Fill in the Columns for General Excise Taxes

!!!,!!!,!!!.00

Neg

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

7. Sum of Part I, Column c (Taxable Income) — Enter the result here and on Page 2, line 21, Column (a)

PART I — GENERAL EXCISE TAXES @ ½ OF 1% (.005) (Figure 2)

4. Wholesale Services

Month

Quarter

Semiannual

PART II - GENERAL EXCISE and USE TAXES @ 4% (.04)

Report your business activities for the filing period that are subject to the GET/Use tax at the rate of 0.5% in Part I.

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

5. Landed Value of

!!/!!

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

0 3 1 6

Aloha, Mary

Neg

1 5 4 50

Imports For Resale

PERIOD ENDING (MM/YY)

NAME:____________________________________

8. Retailing

NOTE: Sugar processing and pineapple canning should be

Column b is more than Column a, see “When Form G-45, Column

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

6. Business Activities of

!!!!!!!!

!!!!

reported under the “Manufacturing” activity.

b is Greater Than Column a” on page 1.

4 3 2 1

1 2 3 4 5 6 7 8

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

0 1

Neg

9. Services Including

—

Disabled Persons

HAWAII TAX I.D. NO.

Last 4 digits of your FEIN or SSN

Professional

Step 5 — Enter the gross income from all your business activities

If you are claiming exemptions in Column b, complete Schedule GE

!!!,!!!,!!!.00

Neg

Column a

Column b

Column c

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

for the filing period in Column a on the applicable business activity

(Form G-45/G-49), General Excise/Use Tax Schedule of Exemptions

7. Sum of Part I, Column c (Taxable Income) — Enter the result here and on Page 2, line 21, Column (a)

BUSINESS

VALUES, GROSS PROCEEDS

EXEMPTIONS/DEDUCTIONS

TAXABLE INCOME

10. Contracting

lines. If you did not derive any income from your business activities

and Deductions. Please see the schedules of exemptions and

ACTIVITIES

OR GROSS INCOME

(Attach Schedule GE)

(Column a minus Column b)

PART II - GENERAL EXCISE and USE TAXES @ 4% (.04)

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

during this period, enter zero (0) on the applicable lines.

deductions for general excise and use tax contained in these

Neg

11. Theater, Amusement

PART I - GENERAL EXCISE and USE TAXES @ ½ OF 1% (.005)

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

and Broadcasting

Neg

instructions for more information.

1 5 4 50

If a promoter, a contractor, or other person withheld general excise

8. Retailing

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

or use tax and paid it to the Department on your behalf, do not enter

IMPORTANT: Most deductions allowed on net income tax returns

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

1. Wholesaling

9. Services Including

12. Commissions

the amount paid or the income on which tax was withheld.

(e.g., operating expenses or cost of goods sold) are NOT deductible

Professional

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

on the GET returns.

Neg

13. Transient

Step 6 — If you have allowable exemptions, enter the total in

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

2. Manufacturing

Accommodations Rentals

Column b on the appropriate business activity line(s). If you do not

Step 7 — For each activity you engage in, subtract Column b from

10. Contracting

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

have any exemptions, enter zero (0) on the applicable line(s). IF

Column a and enter the result in Column c, Taxable Income. If the

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

3. Producing

14. Other Rentals

11. Theater, Amusement

result is zero, enter zero (0).

and Broadcasting

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

15. Interest and

4. Wholesale Services

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

All Others

Neg

12. Commissions

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

5. Landed Value of

Neg

16. Landed Value of Imports

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Imports For Resale

For Consumption

Neg

13. Transient

Accommodations Rentals

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

!!!,!!!,!!!.00

6. Business Activities of

Neg

Figure 3. How to Fill in the Columns for Use Taxes

1 5 4 50

Disabled Persons

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

17. Sum of Part II, Column c (Taxable Income) — Enter the result here and on Page 2, line 22, Column (a)

14. Other Rentals

USE TAXES @ ½ OF 1% (.005) (Figure 3)

!!!,!!!,!!!.00

Neg

DECLARATION

- I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

7. Sum of Part I, Column c (Taxable Income) — Enter the result here and on Page 2, line 21, Column (a)

Neg

15. Interest and

examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith for the tax period stated, pursuant to the

All Others

Step 8 — Enter the landed value of tangible personal property,

PART II - GENERAL EXCISE and USE TAXES @ 4% (.04)

The following steps should be taken to claim the offset when

General Excise and Use Tax Laws, and the rules issued thereunder.

services, or contracting imported into Hawaii in Column a.

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

reporting the use tax on the Form G-45.

Neg

16. Landed Value of Imports

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.

1 5 4 50

For Consumption

Offset the use tax:

8. Retailing

Step 9 — If you have allowable exemptions, enter the total in

SIGNATURE

TITLE

DATE

DAYTIME PHONE NUMBER

Owner

4/20/2016

808-123-4567

Mary Aloha

!!!,!!!,!!!.00

Neg

Column b. If you do not have any exemptions, enter zero (0). IF

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

Neg

9. Services Including

Step A– Enter the value of the imported property in Column a of

1 5 4 50

17. Sum of Part II, Column c (Taxable Income) — Enter the result here and on Page 2, line 22, Column (a)

Column b is more than Column a, see “When Form G-45, Column

Professional

Use Tax on Imports For Resale or Use Tax on Imports

Continued on Page 2 — Parts V & VI

MUST

be completed

Form G-45

b is Greater Than Column a.”

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

for Consumption, as applicable, and determine the exact

Neg

DECLARATION

(Rev. 2015)

- I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been

10. Contracting

amount of use tax due on that property.

A use tax and GET offset may be claimed for taxes paid to another

examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith for the tax period stated, pursuant to the

General Excise and Use Tax Laws, and the rules issued thereunder.

!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00

state on property, services, or contracting imported into the State

Neg

11. Theater, Amusement

Step B– Compare the use tax due (Step A) with the sales or use

and Broadcasting

IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.

for resale.

tax paid to another state on that property. Divide the

SIGNATURE

TITLE