General Excise and Use Tax
|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. 2021), VP-1 (Rev. 2021), and VP-2 (Rev. 2019).
|Rev. 2021||Rev. 2021|
|G-6||Information Required To File For An Exemption From General Excise Taxes||Rev. 2020||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||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. 8/2019||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. 2020|
|G-37 Sch. A||General Excise/Use Tax Exemption For Certified or Approved Housing Projects
Schedule A – List of Unlicensed Suppliers and Subcontractors
|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. 2019||Rev. 2019||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 May 10, 2021 (XLSX)
|Rev. 2020||Rev. 2020|
|G-45 OT||Instructions for filing a ONE TIME USE General Excise / Use Tax Return (G-45)||Rev. 2019|
|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. 2019||Rev. 2019||Prior|
|G-50||General Excise Branch License Maintenance Form||Rev. 2016|
|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. 2019||Rev. 2019||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||Rev. 2019|
|ITPS-COA||Change of Address||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)||Rev. 2018|
|L-80||Tracer Request For Tax Year ______||Rev. 2019|
|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. 2020||Rev. 2018|
|VP-1||Tax Payment Voucher||Rev. 2021||Rev. 2021|
|VP-2||Miscellaneous Taxes Payment Voucher||Rev. 2019|
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Page Last Updated: September 21, 2021