The G 45 Hawaii form is a crucial document for businesses in Hawaii, used to report general excise and use tax exemptions and deductions. By completing this form, you ensure that your claims for exemptions are recognized when filing your periodic and annual tax returns. It is essential to attach this form to your G-45 and G-49 submissions to avoid disallowance of your exemptions.
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The G 45 Hawaii form, officially known as the General Excise/Use Tax Return, is an essential document for businesses operating in Hawaii. This form is crucial for reporting and claiming exemptions and deductions related to general excise and use taxes. It must be completed and attached to Forms G-45 and G-49 when filing your periodic and annual tax returns. Failing to attach this schedule can result in disallowed exemptions and additional taxes. The form includes various sections that outline specific exemptions and deductions available to businesses, such as those related to air pollution control facilities, export services, and affordable housing. Additionally, it provides a detailed breakdown of the amounts claimed under different categories, allowing businesses to accurately report their tax liabilities. Understanding how to effectively utilize the G 45 form can help you maximize your exemptions and ensure compliance with Hawaii tax regulations.
SCHEDULE GE
STATE OF HAWAII — DEPARTMENT OF TAXATION
(FORM G-45/G-49)
GENERAL EXCISE/USE TAX
(REV. 2013)
SCHEDULE OF EXEMPTIONS AND DEDUCTIONS
(ATTACH THIS SCHEDULE TO FORMS G-45 AND G-49)
FOR PERIOD ENDING __ __ / __ __ (MM/YY) OR TAX YEAR ENDING __ __ / __ __ / __ __ (MM/DD/YY)
(NOTE ALL SECTION REFERENCES ARE TO THE HAWAII REVISED STATUTES UNLESS OTHERWISE NOTED)
HAWAII TAX I.D. NO. W __ __ __ __ __ __ __ __ — __ __
NAME:
If you are claiming exemptions/deductions on your periodic and annual general excise/use tax return (Forms G-45 and G-49), complete and attach this form to your tax return. If you do not attach this form to your Forms G-45 and G-49, then your exemptions/deductions will be disallowed and additional taxes assessed. For more information on the exemptions/deductions, see the schedules of exemptions and deductions found in the General Instructions for Filing the General Excise/Use Tax Returns. Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g. materials, supplies, etc.) on your general excise/use tax return.
SECTION I GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART I, COLUMN B, OF FORMS G-45 AND G-49
(General Excise and Use Taxes @ 1/2 of 1 % (.005)) Check the box of the applicable General Excise/Use tax exemptions/deductions you are claiming on Forms G-45 and G-49. Enter the applicable amount claimed for each box checked. If more space is needed, attach a statement attach a statement which includes the Hawaii Revised Statutes section and amount claimed for each section.
Air Pollution Control Facilities
Out of State Services or Contracting to
(§§237-27.5, 238-3(k))
$ __________________
Foreign Customers (§238-2.3(1)(C))
$
__________________
Bad Debts (§237-3(b))
Petroleum Refining (§237-27)
Disability Provisions (§237-24(13))
Producers (Certain property used) (§238-4)
Discounts and Returned
Taxes Passed On (§§237-24(8), 237-24(9),
Merchandise (§237-3(b))
237-24(10), 237-24(12)) (CAUTION, SEE
Enterprise Zones (§209E-11)
FORMS G-45/G-49 INSTRUCTIONS.)
Exported Services (§237-29.53)
Wholesale Transactions (Sales of tangible property
*Federally Preempted Amounts
imported for further resale at 1/2%) (§237-29.55) ...
______________________
Other:
(§§237-22, 238-3(a))
Out of State Sales (§237-29.5(1))
HRS §
1. SECTION I TOTAL - Add the amounts from Section I. Enter the result here and on line 5 in Section V
$
SECTION II GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART II, COLUMN B, OF FORMS G-45 AND G-49 (Continued on page 2)
(General Excise and Use Taxes @ 4 % (.04)) Check the box of the applicable General Excise/Use tax exemptions/deductions you are claiming on Forms G-45 and G-49. Enter the applicable amount claimed for each box checked. If more space is needed, attach a statement which includes the Hawaii Revised Statutes section and amount claimed for each section.
Affordable Housing (§§46-15.1, 201H-36
Hawaii Convention Center Operator
237-29, 238-3(j))
(§237-24.75(2))
Air Pollution Control Facilities (§§237-27.5, 238-3(k)) ...
$ ______________________
Hotel Operator/Suboperator (§237-24.7(1))
Aircraft Leasing (§§237-24.3(11), 238-1)...
Insurance Proceeds Received Because
Aircraft Service and Maintenance Facility
of a Natural Disaster (§237-24.7(6))
(§§237-24.9, 238-1)
Intercompany Charges (§237-23.5(a))
Labor Organizations (§237-24.3(9))
Certain Convention, Conference and
Leases and Subleases of Real Property
Trade Show (§237-16.8)
(§237-16.5)
Common Paymaster Exemption (§237-23.5(b))
Maintenance Fees (§§237-24.3(2), 237-24(16))
Contracting Activity in an Enterprise Zone (§209E-11)..
Mass Transit (§237-24.7(2))
Diplomats and Consular Officials
Merchants’ Association Dues (§237-24.3(8))
(§§237-24.3(10), 238-1)
Non-profit Organizations (§237-23)
Discounts and Returned Merchandise (§237-3(b))
Orchard Operator (§237-24.7(4))
Drugs and Prosthetic Devices (§237-24.3(6))
Employee Benefit Plans (§237-24.3(4))
Potable Water (§237-23(a)(7))
Professional Employer Organizations
(§237-24.75(3))
Federal Cost-Plus Contractors (§237-13(3)(C))
Producers (Certain property used (§238-4))
Real Estate Sales (§237-3(b))
Reimbursement of Payroll Costs (§237-24.7(9)) .....$
Food Stamps and WIC (§237-24.3(5))
Sales to Federal Government and
Foreign Trade Zone Sales (§212-8)
Credit Unions (§237-25(a))
*Additional information is required to claim these exemptions, complete Sections VI and VII on page 2.
(Continued on back)
SCHEDULE GE (FORM G-45/G-49) (REV. 2013)
Name
PAGE 2
Hawaii Tax I.D. Number
Period Ending (MM/YY) or
Tax Year Ending (MM/DD/YY)
SECTION II GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART II, COLUMN B, OF FORMS G-45 AND G-49 (Continued from page 1)
Scientific Contracts (§§237-26, 238-3(j)) ...
*Subcontract Deduction (§237-13(3)(B))...
Services Related to Ships and Aircraft
Sugar Cane Payments to Independent
(§237-24.3(3))
Producers (§237-24(14))
Shipbuilding and Ship Repairs (§237-28.1) ..
Shipping and Handling of Agricultural
237-24(10), 237-24(11), 237-24(12), 237-24.3(7),
237-24.7(3)) (CAUTION, SEE FORMS G-45/G-49 INSTR.) $
Commodities (§237-24.3(1))
Small Business Innovation Research
TRICARE (§237-24(17))
Wholesale Amusements (§237-4(a)(13))...
Grants (§237-24.7(10))
Stock Exchange Transactions (§237-24.5).$ __________________
2. SECTION II TOTAL - Add the amounts from Section II. Enter the result here and on line 6 in Section V
SECTION III GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART III, COLUMN B, OF FORMS G-45 AND G-49
(Insurance Commissions taxed @ .15% (.0015)) Check the box of the applicable General Excise/Use tax exemptions/deductions you are claiming on Forms G-45 and G-49. Enter the applicable amount claimed for each box checked.
3. SECTION III TOTAL - Add the amounts from Section III. Enter the result here and on line 7 in Section V
SECTION IV
COUNTY SURCHARGE EXEMPTIONS/DEDUCTIONS CLAIMED IN PART IV, COLUMN B, OF FORMS G-45 AND G-49
(City and County of Honolulu Surcharge Tax @ 1/2 of 1% (.005)) Select the County Surcharge Tax exemptions/deductions that you are claiming. Enter the total amount claimed for each exemption/deduction.
Certain Contracts Entered into Before
Subleases of Real Property (§237-16.5) ...
6/30/2006 (§237-8.6(c))
Wholesale Amusements (§237-4(a)(13))
Certain Oahu Sales (§237-8.6)
4.
SECTION IV TOTAL - Add the amounts from Section IV. Enter the result here and on line 8 in Section V
SECTION V
TOTAL EXEMPTIONS/DEDUCTIONS CLAIMED ON FORMS G-45 AND G-49
5.
Section I Total - Enter the amount from Section I, line 1
6.
Section II Total - Enter the amount from Section II, line 2
7.
Section III Total - Enter the amount from Section III, line 3
8.
Section IV Total - Enter the amount from Section IV, line 4
9.
GRAND TOTAL. Add lines 5 through 8 and enter the result on this line and on Form G-45, line 34
or Form G-49, line 36
SECTION VI
ADDITIONAL INFORMATION REQUIRED FOR FEDERALLY PREEMPTED AMOUNTS CLAIMED
If the amount claimed is exempt due to federal preemption, provide an explanation of the exemption and the federal statute (i.e., title and section of the United States Code) under which the exemption is being claimed (If more space is needed, attach a statement):
SECTION VII
ADDITIONAL INFORMATION REQUIRED FOR SUBCONTRACT DEDUCTIONS AMOUNTS CLAIMED
If you are claiming an deduction for payments made to a subcontractor or a specialty contractor, complete the required information below:
(If more space is needed, attach a statement. Include the total subcontract deductions claimed from any attachments in the total line below.)
SUBCONTRACTOR’S NAME AND/OR DBA NAME
SUBCONTRACTOR’S HAWAII TAX I.D. NO.
AMOUNT OF DEDUCTION
TOTAL SUBCONTRACT DEDUCTIONS CLAIMED
*Additional information is required to claim these exemptions, complete Sections VI and VII.
SCHEDULE GE (Form G-45/G-49)
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