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General Excise/Use Tax Schedule of Exemptions and Deductions (Hawaii)

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Schedule GE
(Form G-45/G-49)
(REV. 2020)
STATE OF HAWAII — DEPARTMENT OF TAXATION
General Excise/Use Tax
Schedule of Exemptions and Deductions
If you are claiming exemptions/deductions on your periodic and annual general excise/use tax return (Forms
G-45 and G-49), you MUST complete and attach this form to your tax return.
PART I — LIST DETAILS CONCERNING “EXEMPTIONS” AND “DEDUCTIONS” CLAIMED
Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g., materials, supplies, etc.) on your general excise tax return.
If claims are not explained here, exemptions and/or deductions will be disallowed and proposed assessments prepared against you. If you are claiming a deduction
for payments to subcontractors, you must complete both Parts I and III. For subleases, see Form G-72 and complete both Parts I and IV. For wholesale sales of
amusements, see Form G-81. If you split your gross income with another licensed taxpayer under §237-18, complete Part V. See page 2 for Specic Instructions.
Grand Total of Exemptions and Deductions — Transfer to Form G-45, line 37 or Form G-49, line 39. If more
space is needed, attach a schedule. Include the total deductions claimed from any attachments in this total. ........................
PART II — FEDERALLY PREEMPTED DEDUCTION EXPLANATION
If the amount claimed is exempt due to federal preemption, cite the federal statute (i.e., title and section of the United States Code) and provide an explanation of the
exemption. If more space is needed, attach a statement.
PART III — SUBCONTRACTOR INFORMATION
If you claimed a subcontractor deduction, complete the required information below. If you have more than three (3) subcontractors, show those accounting for the
largest deductions on this page and attach a schedule with the information for the remaining subcontractors.
HAWAII TAX I.D. NO. NAME AND DBA NAME AMOUNT
GE
GE
GE
Total Subcontract Deductions Claimed. Include the total deductions claimed from any attachments in this total. . .
PART IV — LESSOR INFORMATION FOR SUBLEASE DEDUCTION
If you claimed a sublease deduction, complete the required information below for each of your LESSORs. If you made deductible payments to more than two lessors,
show those that received the largest amounts on this page and attach a statement that includes the information for the other Lessors.
HAWAII TAX I.D. NO. NAME AND DBA NAME
GE
GE
PART V — CLASSIFICATION AND INFORMATION FOR DIVISION OF INCOME
If you split your gross income with another licensed taxpayer under §237-18, complete the required information below for the other taxpayers and their share of the income.
If you split income with more than three (3) taxpayers, show those with the largest income on this page and attach a list with the information for the other taxpayers. For
more information, see the Part V Instructions.
HAWAII TAX I.D. NO. NAME AND DBA NAME §CODE AMOUNT
GE
GE
GE
Schedule GE (REV. 2020)
Name:
Hawaii Tax I.D. No. GE
Period Ending (MM-YY)
Tax Year Ending (MM-DD-YY)
ACTIVITY ED CODE DISTRICT AMOUNT ACTIVITY ED CODE DISTRICT AMOUNT
SCHGE_F 2020A 01 VID01
ID NO 01
Clear Form
Description (HRS) ED Code Description (HRS) ED Code Description (HRS) ED Code
A
Aordable Housing (§§46-15.1, 201H-36,
237-29, 238-3(j)) ...........................................100
Air Pollution Control Facilities (§§237-27.5,
238-3(k)) .......................................................101
Aircraft Leasing (§§237-24.3(11), 238-1) ..........102
Aircraft Service and Maintenance
Facility (§§237-24.9, 238-1) .........................103
B
Bad Debts (§237-3(b)) ........................................104
C
Certain Convention, Conference and Trade
Show (§237-16.8) .........................................105
Common Paymaster Exemption (§237-23.5(b))
........106
Contracting Activity in an Enterprise
Zone (§209E-11) ...........................................107
County Surcharge –
Certain Contracts Entered into
Before 6/30/2006 - Oahu
(§237-8.6(c)) .....................................108
Before 6/30/2018 - Kauai and Hawaii
(§237-8.6(c)) .....................................155
No Nexus Sales (§237-8.6) ...........................109
Sublease Deduction (§237-8.6(d)(1)) ...........126
Wholesale Amusements (§237-8.6(d)(1)) .....152
D
Diplomats and Consular Ocials
(§§237-24.3(10), 238-1) ................................110
Disability Provisions (§237-24(13)) ...................111
Discounts and Returned Merchandise (§237-3(b))
.....112
Drugs and Prosthetic Devices (§237-24.3(6)) ....113
E
Employee Benet Plans (§237-24.3(4)) .............114
Enterprise Zones (§209E-11) ..............................115
Exported Intangibles (§237-29.57) .....................156
Exported Services (§237-29.53) .........................116
F
Federal Cost-Plus Contractors
(§237-13(3)(C))
....117
Federal Preempted
Amount (§§237-22, 238-3(a)) .....................118*
Food Stamps and WIC (§237-24.3(5)) ...............119
Foreign Trade Zone Sales (§212-8) ....................120
H
Hawaii Convention Center Operator
(§237-24.75(2)) ............................................121
Hotel Operator/Suboperator (§237-24.7(1)) .......122
I
Insurance Proceeds Received Because of
a Natural Disaster (§237-24.7(6)) .................123
Intercompany Charges (§237-23.5(a)) ................124
L
Labor Organizations (§237-24.3(9)) ...................125
Lease/Sublease of Real Property (§237-16.5) .......126*
M
Maintenance Fees
(§§237-24.3(2), 237-24(16))
.....127
Mass Transit (§237-24.7(2)) ...............................128
Merchants’ Association Dues (§237-24.3(8)) .....129
N
Non-prot Organizations (§237-23) ...................130
O
Orchard Operator (§237-24.7(4)) ........................131
Out of State Sales (§237-29.5(1)) .......................132
Out of State Services (§237-29.53) .....................116
P
Patient-Centered Community Care (§237-24(18)) .....
134
Petroleum Rening (§237-27) ............................135
Potable Water (§237-23(a)(7)) ............................136
Professional Employer Organizations
(§237-24.75(3)) .............................................137
R
Real Estate Sales (§237-3(b)) .............................139
Reimbursement of Payroll Costs (§237-24.7(9))
.......140
S
Sales Tax Oset (§§237-22(b), 238-3(i)) ............154
Sales to Federal Government and
Credit Unions (§237-25(a)) ...........................141
Scientic Contracts (§§237-26, 238-3(j)) ...........142
Service Related to Ship & Aircraft (§237-24.3(3))
.....143
Shipbuilding and Ship Repairs (§237-28.1) ........144
Shipping and Handling of Agricultural
Commodities (§237-24.3(1)) ........................145
Small Business Innovation
Research Grants (§237-24.7(10)) ..................146
Stock Exchange Transactions (§237-24.5) .........147
Subcontract Deduction (§237-13(3)(B)) ...........148*
Sugar Cane Payments to Independent
Producers (§237-24(14)) ...............................149
T
Taxes Passed On
(§§237-24(8), 237-24(9), 237-24(10),
237-24(11), 237-24(12), 237-24.3(7), 237-24.7(3))
(Caution, see Forms G-45/G-49 Instr.)
...............150
U
Use Tax, Only for (not for GE) —
Imported for Resale at Wholesale
(§§238-2(1), 238-2.3)) ............................157
Imported Services or Contracting to
be used Outside of Hawaii (§238-1) .......133
Producers (Certain property used (§238-4)) ...138
W
Wholesale Amusements (§237-4(a)(13)) ............152
Wholesale Transactions (Sales of tangible
imported property for further resale
at 1/2%) (§§237-29.55) .................................153
Schedule GE Instructions (REV. 2020) Page 2
Specific Instructions for Part I
Details of Exemptions/Deductions (ED)
Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g., materials, supplies, etc.) on your general excise tax return.
You must explain your exemptions and deductions by tax District, otherwise they will be disallowed and you will owe more taxes. For each ED code you
claim, enter:
1. For the “Activity” column, enter the line number from your general excise tax return for the activity. For example, the activity code for Wholesaling is “1,”
since Wholesaling is reported on line 1; for Contracting it is “10,” since Contracting is reported on line 10; for Insurance Commissions it is “18,” since
Insurance Commissions are reported on line 18; and for Part IV “Kauai” it is “22,” since the Kauai County Surcharge is reported on line 22.
2. For the ED Code please see the list of codes below and enter the corresponding ED code. List each ED code only ONCE per Activity and District.
3. Enter the Tax District in which the exemption/deduction is claimed. (Oahu enter “1”; Maui enter “2”; Hawaii enter “3”; Kauai enter “4”)
4. Enter your total amount of the exemption/deduction claimed for that Activity, ED Code and District.
Example: Taxpayer A has made a $2,000 sale of tangible personal property to the Federal Government on Oahu. Taxpayer A
enters the following to justify their deduction entered in Column b of the General Excise Tax Return:
*Additional information is required to claim these exemptions. Complete Parts II, III and/or IV.
PART V – CLASSIFICATION AND INFORMATION FOR DIVISION OF INCOME
If you split income with a taxpayer shown on page 1 under more than one § Code, total the amounts for the taxpayer, enter “See Attached” in the § Code eld, and
provide a separate statement listing each taxpayer’s Hawaii Tax I.D. No., Name and DBA Name, § Code and amount.
Description (HRS) § Code
Coin Operated Devices (§ 237-18(a)) .................18A
Insurance Agents and Realtors (§237-18(e)) ..... 18E
Description (HRS) § Code
Motor Carriers (§237-18(h)) ..............................18H
Producers and Promoters (§ 237-18(b)) ..............18B
Description (HRS) § Code
Tour Packagers/Travel Agents –
Tourism Related Services (§237-18(f))........ 18F
Noncommissioned Transient
Accommodations (§237-18(g)) ..............18G
ACTIVITY ED CODE DISTRICT AMOUNT
!8 141 1 !!!,!!2,000
.00
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General ExciseUse Tax Schedule of Exemptions and Deductions (Hawaii)

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