General Excise and Use Tax

General Excise Tax (GET) Information

General Excise and Use Tax Forms
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
BB-1 Packet State of Hawaii Basic Business Application, Instructions and Payment Vouchers
Contains BB-1 (Rev. 9/2023), VP-1 (Rev. 2022), and VP-2 (Rev. 2023).
  link to Hawaii Tax Online Rev. 2023 Rev. 2023  
G-6 Information Required To File For An Exemption From General Excise Taxes Rev. 2021 link to Hawaii Tax Online   Rev. 2020  
G-6S OBSOLETE – Application for Exemption from General Excise Taxes (Short Form) no longer accepted. Please refer to Information Required To File For An Exemption From General Excise Taxes.          
G-8A Report of Bulk Sale or Transfer     Rev. 2019    
G-15 Information Return for Unlicensed Contractors on Federal Construction Projects     Rev. 2016    
G-17 Resale Certificate General Form 1     Rev. 2016    
G-18 Resale Certificate General Form 2     Rev. 2016    
G-19 Resale Certificate Special Form     Rev. 2016    
G-26 Use Tax Return – Imports for Consumption Rev. 2022 link to Hawaii Tax Online Rev. 2019    
G-27 Motor Vehicle Use Tax Certification     Rev. 8/2019    
G-27A Motor Vehicle Use Tax Certification – Affidavit in Support of a Claim for Exemption from Use Tax for a Motor Vehicle Transferred as a Gift (Attach to Form G-27)     Rev. 2004    
G-37 General Excise/Use Tax Exemption For Certified or Approved Housing Projects     Rev. 2023    
G-37 Sch. A General Excise/Use Tax Exemption For Certified or Approved Housing Projects
Schedule A – List of Unlicensed Suppliers and Subcontractors
    Rev. 2016    
G-45 Periodic General Excise / Use Tax Return

Use Rev. 2019 form for taxable periods beginning on or after January 1, 2020.

CAUTION: Fillable form generates a taxpayer specific 2D barcode. Please do not copy and reproduce for mass distribution.

Rev. 2023
Video Tutorial
Rev. 2023
link to Hawaii Tax Online Rev. 2023 Rev. 2023 Prior
Sch. GE (Form G-45/G-49) General Excise / Use Tax Schedule of Exemptions and Deductions
Excel Workbook of the General Excise Tax Exemptions/Deductions by Activity Code as of November 6, 2023 (XLSX)
    Rev. 2023 Rev. 2023  
G-45 OT Instructions for filing a ONE TIME USE General Excise / Use Tax Return (G-45) Rev. 2022        
G-49 Annual Return & Reconciliation of General Excise / Use Tax Return

Use Rev. 2019 form for tax years ending on or after January 1, 2020.

Rev. 2023
Video Tutorial
Rev. 2020
link to Hawaii Tax Online Rev. 2023 Rev. 2023 Prior
G-50 General Excise Branch License Maintenance Form     Rev. 2021    
G-61 Export Exemption Certificate     Rev. 2019    
G-65 OBSOLETE – Disability Deduction Worksheet (Rev. 2006). No longer needed. See G-45 Part I line 6.
G-71 General Excise Sublease Deduction Certificate     Rev. 2019    
G-72 Sublease Deduction Worksheet     Rev. 2020    
G-75 Schedule of Assignment of General Excise/Use Taxes by Districts     Rev. 2023 Rev. 2023 Prior
G-81 Wholesale Amusements Deduction Worksheet     Rev. 2019    
G-82 Certificate For Sales of Services and Amusements Which Qualify as Wholesale Transactions     Rev. 2016    
GEW-TA-RV-1 Notification of Cancellation of Tax Licenses and Tax Permits   link to Hawaii Tax Online Rev. 2022    
ITPS-COA Change of Address   link to Hawaii Tax Online Rev. 2018    
GEW-TA-RV-6 Application For Extension of Time to File the GE/Use Tax Annual Return & Reconciliation (Form G-49), the TA Tax Annual Return & Reconciliation (Form TA-2), or the RVST Annual Return & Reconciliation (Form RV-3)   link to Hawaii Tax Online Rev. 2022    
L-80 Tracer Request For Tax Year ______     Rev. 2019    
L-82 Refund Change Request for Tax Year ______     Rev. 2023    
N-848 Power of Attorney
Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a “verified practitioner.” Any person who is not required to register as a “verified practitioner” must use their full social security number on Form N-848 or register for a “tax matter representative” identification number. The Department will not accept prior versions of Form N-848 after June 30, 2017. Please see Tax Announcement 2017-03 for more details.
Rev. 2022   Rev. 2022    
VP-1 Tax Payment Voucher   link to Hawaii Tax Online Rev. 2022 Rev. 2022  
VP-2 Miscellaneous Taxes Payment Voucher   link to Hawaii Tax Online Rev. 2023    

Attention Users:

Want to look up a form by its number? Please see our Hawaii Tax Forms (Alphabetical Listing).

The Department of Taxation’s forms and instructions, as well as many brochures, newsletters, and reports are provided as pdf files.

Get Adobe Reader badgeViewing and printing forms and instructions, requires Adobe Reader. Download a free Reader by clicking on the “Get Adobe Reader” icon. This links to the Adobe web site, where step-by-step instructions are available. Please review the System Requirements first.

To request a form by mail or fax, you may call our Taxpayer Services Form Request Line at 808-587-4242 or toll-free 1-800-222-3229.

To ensure your privacy, a “Clear Form” button has been placed on all current writable forms. If you are working on a public or a shared computer, after filling out your tax information and printing your form, please click on the “Clear Form” button to clear all tax information from the form.

Hint: If you experience trouble accessing any of the forms on-line, right-click on the link to save the file to your hard drive. Please see our FAQs for assistance, or for more information about pdf files.

Page Last Updated: February 6, 2024