Form G-75 Schedule Of Assignment Of General Excise/use Taxes By Districts Page 2
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1
2FORM G-75
(Required to be attached to Form G-45 or Form G-49 when Part V, “Multi” selected)
(REV. 2008)
Page 2
PURPOSE OF THIS FORM
Part I, Line 7; and Part II, Line 17 – Total the amounts for each
column.
This form is to be used by taxpayers who have income from more than
IMPORTANT NOTE about Part II, column a, line 17 – This amount
one taxation district. This form will assist the taxpayer in determining the
should also be included in the amount on the corresponding Form G-45 or
amount of taxes attributable to each taxation district and the amount of
G-49, Part IV, line 19, Column a.
taxable income subject to the City and County of Honolulu’s Surcharge
tax.
Part I, Line 21; Part II, Line 22; and Part III, Line 23 – Multiply the
GENERAL INSTRUCTIONS
appropriate rates by the corresponding amounts on Part I, line 7; Part II,
line 17; or Part III, line 18.
Section 237-8.6(f), Hawaii Revised Statutes (HRS), requires that every
taxpayer assign their general excise, use, and county surcharge taxes to
SOURCE OF INCOME
each taxation district from which the income was derived and report this
The following is a general summary by activity of how income should be
assignment on a schedule required to be attached to the return. Section
assigned to each taxation district.
237-8.6(g), HRS, in addition to a failure to file penalty, imposes a 10%
penalty for the failure to file the schedule or the failure to correctly report the
Sales of Tangible Personal Property
assignment of the general excise tax by taxation district on the schedule.
•
Where the property is delivered.
–
Examples of tangible personal property: Retail merchandise,
This form IS required to be submitted with the periodic or annual return
machinery, vehicles, office equipment, etc.
when you have income from more than one district reported on your Form
Services
G-45 or G-49. Make as many copies of this form as you need to compute
•
Where the services are intended to be used or consumed; OR
your assignments on your return(s). Use a separate form for each of your
•
Reasonable allocation method.
general excise tax returns.
Commissions
NOTE: It is highly recommended that you print a new form from our
•
Where services are rendered
except real estate services, where the
website at each time you need it. The form’s barcode
real estate is located.
in the upper left-hand corner is necessary to process return. Excessive
Rental or Lease of Tangible and Intangible Personal Property
photocopying of a photocopy will degrade the barcode, and the barcode
•
Where the property is used; OR
will become unreadable. If you choose to reproduce this form on your own
•
Reasonable allocation method.
software (e.g., Microsoft Excel, etc.), see our Forms Reproduction Policy at
.
Rental or Lease of Real Property
•
Where the property is located.
SPECIAL NOTE FOR ELF USERS who are filing electronically through
Contracting
the State’s Internet portal at If you have income
•
Where the job site is located.
from more than one district, complete this form, and report the total taxable
income by districts online in Part V of Forms G-45 and G-49, as applicable.
Investment Interest
Although this form is not required to be submitted when filing general excise/
•
Where the control of the investment is located
unless the taxpayer can
use tax returns electronically, this form should be retained for your records.
show that a different location should control; OR
•
Reasonable allocation method.
SPECIFIC INSTRUCTIONS
Interest on Deferred Payment Sales
•
At the top of the form, enter the filing period or tax year for the
Where sale is sourced
except real property, where the real property
corresponding Form G-45 or G-49 for which this form is to be attached.
is located.
Also, enter the Hawaii Tax I.D. number.
Theaters, Amusements
•
Where the event takes place.
PARTS I, II, AND III ACTIVITIES
—
Where to Get More Information
More information is available on
Each taxpayer doing business in more than one taxation district should
the Department’s website at or you may contact the
use this form to determine the taxes assigned to each taxation district. Enter
customer service staff of our Taxpayer Services Branch at:
the amount of taxable income derived from each activity in the appropriate
taxation district’s column. See the instructions below, Source of Income,
Voice:
808-587-4242
for a general discussion on how the taxable income should be sourced to
1-800-222-3229 (Toll-Free)
each district.
Telephone for the Hearing Impaired:
Column a – is used for taxable income sourced to the Oahu Taxation
808-587-1418
1-800-887-8974 (Toll-Free)
District, also known as the City and County of Honolulu or the island of
Oahu.
Fax:
808-587-1488
Column b – is used for taxable income sourced to the Maui Taxation
E-mail:
Taxpayer.Services@hawaii.gov
District, also known as the County of Maui or the islands of Maui, Lanai
Mail:
Taxpayer Services Branch
and Molokai.
P.O. Box 259
Honolulu, HI 96809-0259
Column c – is used for taxable income sourced to the Hawaii Taxation
District, also known as the County of Hawaii or the island of Hawaii.
Column d – is used for taxable income sourced to the Kauai Taxation
District, also known as the County of Kauai or the island of Kauai.
Column e – Total the amounts in columns a, b, c and d. Enter the amount
in column e. This amount should equal the amount entered in Column c for
the same activity line on the corresponding Form G-45 or G-49.
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