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. 9/2023), VP-1 (Rev. 2022), and VP-2 (Rev. 2022).
|Rev. 9/2023||Rev. 9/2023|
|G-6||Information Required To File For An Exemption From General Excise Taxes||Rev. 2021||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||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. 2022|
|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 June 20, 2022 (XLSX)
|Rev. 2021||Rev. 2021|
|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. 2019||Rev. 2019||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. 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. 2022|
|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. 2022|
|L-80||Tracer Request For Tax Year ______||Rev. 2019|
|L-82||Refund Change Request for Tax Year ______||2021|
|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||Rev. 2022||Rev. 2022|
|VP-2||Miscellaneous Taxes Payment Voucher||Rev. 2022|
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.
Viewing 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: September 29, 2023