The G-45 Hawaii form is a tax document used by businesses to report general excise and use taxes in the state of Hawaii. This form includes a schedule for claiming exemptions and deductions that can significantly impact a business's tax liability. Completing the G-45 accurately is essential, as failure to attach the necessary schedule may result in disallowance of claimed exemptions and additional taxes assessed.
The G-45 Hawaii form is an essential tool for businesses operating in Hawaii, allowing them to report general excise and use taxes effectively. This form not only facilitates the calculation of taxes owed but also enables taxpayers to claim various exemptions and deductions that can significantly reduce their tax liability. It consists of multiple sections, each targeting specific types of exemptions, such as those related to air pollution control facilities, out-of-state services, and affordable housing. Businesses must complete and attach this form to their periodic and annual tax returns, specifically Forms G-45 and G-49. Failure to do so will result in the disallowance of claimed exemptions, leading to potential additional taxes. As such, understanding the nuances of the G-45 form is critical for compliance and tax optimization. Taxpayers are encouraged to familiarize themselves with the detailed instructions and the various exemptions available, ensuring they maximize their benefits while adhering to Hawaii's tax regulations.
Filling out the G-45 Hawaii form can be a complex task, and many individuals make mistakes that can lead to complications. One common error is failing to attach the required Schedule GE. This schedule is crucial for claiming exemptions and deductions. If it is not attached to the G-45 and G-49 forms, the exemptions will be disallowed, resulting in additional taxes. Always ensure that this schedule is included to avoid unnecessary penalties.
Another frequent mistake involves incorrect amounts being entered in the exemptions and deductions sections. When individuals check a box for an exemption, they must enter the corresponding amount in the space provided. Omitting this information or entering an incorrect figure can lead to delays in processing and potential audits. Double-checking these amounts before submission is essential for a smooth filing process.
Many people also overlook the importance of including the correct Hawaii Tax I.D. number. This number is vital for identifying the taxpayer and ensuring that the submitted forms are processed correctly. Errors in this number can lead to confusion and may even result in the rejection of the forms. Always verify that the Tax I.D. number is accurate before submitting the G-45.
Lastly, some filers forget to review the specific requirements for each exemption or deduction they claim. Each item has specific criteria outlined in the Hawaii Revised Statutes. Failing to understand these requirements can lead to claiming ineligible deductions, which may result in penalties. Thoroughly reviewing the instructions and ensuring compliance with all requirements can prevent these issues.
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)
Hawaii T1 - Applicants can reach the Business Registration Division by phone (808) 586-2727 for assistance.
When dealing with property transfers in New York, understanding the New York Quitclaim Deed form is essential. This form allows for a straightforward transfer of ownership rights between parties, but it does not provide any guarantees regarding the title. It is commonly utilized among family members or to resolve title discrepancies. To facilitate this process, you can find a user-friendly template at NY PDF Forms, ensuring that all necessary details are covered.
Hawaii Department of Taxation - Eligibility for the extension is contingent upon correct completion and timely filing of the form.