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

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

This document contains official instructions for Form G-45 , General Excise/Use Tax Returns - 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 a tax form used in Hawaii to report General Excise Tax (GET) and Use Tax.

Q: What is General Excise Tax (GET)?
A: General Excise Tax (GET) is a tax imposed on the gross income of businesses in Hawaii.

Q: What is Use Tax?
A: Use Tax is a tax on the use, consumption, or storage of goods in Hawaii that were purchased without paying General Excise Tax (GET).

Q: Who is required to file Form G-45?
A: Any person or business engaged in activities subject to General Excise Tax (GET) or Use Tax in Hawaii is required to file Form G-45.

Q: When is the deadline to file Form G-45?
A: Form G-45 must be filed by the 20th day of the month following the end of the filing period.

Q: What information is required to complete Form G-45?
A: You will need to provide information such as your business's gross income, deductions, and applicable tax rates.

Q: Are there any penalties for late or incorrect filing of Form G-45?
A: Yes, there are penalties for late or incorrect filing of Form G-45, including late filing penalties and interest charges.