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GENERAL INSTRUCTIONS FOR FILING THE GENERAL …

Page 1(REV. 2020)STATE OF HAWAII DEPARTMENT OF TAXATIONGENERAL INSTRUCTIONS FOR FILING THE GENERAL EXCISE/USE TAX RETURNSCONTAINS THE FOLLOWING: Page Excise/Use Tax Returns GENERAL Excise/Use Tax Activity Classifications ..4-6 Step-By-Step INSTRUCTIONS for Filling in Your Form G-45 (Periodic Return) ..7-12 INSTRUCTIONS for FILING an Amended Form G-45 ..12 Step-By-Step INSTRUCTIONS for Filling in Your Form G-49 (Annual Return and Reconciliation) .13-17 INSTRUCTIONS for FILING an Amended Form G-49 ..18 Schedule of GENERAL Excise Tax Exemptions and Deductions ..19-21 Division of Gross Income Among Taxpayers ..22 Schedule of Use Tax Exemptions and Deductions ..22 Schedule of County Surcharge Exemptions and Deductions.

To change your filing period, notify the Depart-ment of Taxation (Department) by filing Form BB-1, Basic Business Application. Taxpayers filing more frequently than is required are filing returns that cannot be properly tracked. To address this, the Department will change the required filing frequency of taxpayers who file

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