Step-By-Step Instructions For Filling In Your Form G-45 (Periodic Return) Page 3
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Step B– Compare the use tax due (Step A) with the sales or use
EXAMPLE
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tax paid to another state on that property. Divide the
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Taxpayer A purchases widgets in State X on which $125 of sales
LESSER of the two amounts by the applicable tax rate,
tax is paid, and imports the widgets into Hawaii for resale at retail.
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and enter the result in Column b.
The landed value of the widgets is $1,500, and they are sold at
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Step C– Subtract Column b from Column a, and enter the result
retail for $2,700.
in Column c.
Step A– $1,500 x 0.005 = $7.50
Offset the general excise tax:
Step B– $7.50 ÷ 0.005 = $1,500
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Step D– Enter the gross income from the sale of the imported
Step C– $1,500 - $1,500 = $0
property in Column a of the applicable line, and determine
the exact amount of GET due on that property.
Step D– $2,700 x 0.04 = $108
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Step E– Subtract the use tax due on that property (Step A) from
Step E– $125 – 7.50 = $117.50
the sales or use tax paid to another state on that item.
Step F– $108 ÷ 0.04 = $2,700
Step F– Compare the GET due (Step D) with the remaining sales
or use tax paid (Step E). Divide the LESSER of the two
Step G– $2,700 - $2,700 = $0.00
amounts by 0.005 or 0.04, as applicable, and enter the
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Step 10 — Subtract Column b from Column a, and enter the result
result in Column b.
in Column c. This is the taxable value.
Step G– Subtract Column b from Column a, and enter the result
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in Column c.
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Figure 4. How to Fill in the Columns for Business Activities of Disabled Persons and Totaling the Taxable Income Amounts for General
Excise and Use Taxes @1/2 of 1% (.005)
BUSINESS ACTIVITIES OF DISABLED PERSONS@ ½ OF 1% (.005) (Figure 4)
Step 11 — Certified disabled persons, enter the gross income from
Step 13 — Subtract Column b from Column a, and enter the result
your business activity or activities in Column a.
in Column c, Taxable Income. If the result is zero, enter a zero (0).
Step 12 — There is an exemption for the first $2,000 of gross
Step 14 — Add the taxable income amounts in Part I, Column c.
income earned from all activities combined by any certified disabled
Enter the result on line 7 and on Page 2, line 21, Column (a) (see
person. Enter the total of this exemption plus any other allowable
Figures 4 and 9). Reminder: This amount is rounded to the nearest
exemptions/deductions in Column b.
dollar.
Step 15 — Follow Step 6 for any amounts claimed in Column b.
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Figure 5. Totaling the Taxable Income Amounts for General Excise and Use Taxes @4% (.04) and Signing the Return
PART II — GENERAL EXCISE and USE TAXES @ 4% (.04)
(Figure 5)
For these activities, follow Steps 5 through 10, as applicable.
Figures 5 and 9). Reminder: This amount is rounded to the nearest
dollar.
Step 16 — Add the taxable income amounts in Part II, Column c.
Enter the result on line 17 and on Page 2, line 22, Column (a) (see
Step 17 — Follow Step 6 for any amounts claimed in Column b.
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Figure 6. Top of Page 2
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