Instructions for Form G-45 General Excise / Use Tax Return - Hawaii

Form G-45 Periodic General Excise / Use Tax Return - Hawaii

This document contains official instructions for Form G-45 , General Excise/Use Tax Return - a form released and collected by the Hawaii Department of Taxation. An up-to-date fillable Form G-45 is available for download through this link.

FAQ

Q: What is Form G-45?
A: Form G-45 is the General Excise/Use Tax Return form used in Hawaii.

Q: What is the purpose of Form G-45?
A: Form G-45 is used to report and pay the general excise tax or the use tax in Hawaii.

Q: Who needs to file Form G-45?
A: Any business or individual engaged in taxable activities in Hawaii needs to file Form G-45.

Q: What is the general excise tax?
A: The general excise tax is a tax on business activities in Hawaii.

Q: What is the use tax?
A: The use tax is a tax on goods purchased for use in Hawaii where no general excise tax was paid.

Q: How often do I need to file Form G-45?
A: Form G-45 is filed monthly, quarterly, or annually, depending on the taxpayer's gross income.

Q: What information do I need to include on Form G-45?
A: You need to include information such as gross income, deductions, and the amount of tax owed.

Q: What are the penalties for not filing Form G-45?
A: Penalties for not filing Form G-45 include late filing penalties and interest on unpaid taxes.