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GENERAL INSTRUCTIONS FOR FILING THE GENERAL …

Page 1(REV. 2018)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 ..21-22 Schedule of Use Tax Exemptions and Deductions ..22 Schedule of County Surcharge Exemptions and Deductions ..22 REMINDER: A county surcharge on the State s GENERAL excise and use taxes is imposed on hawaii taxpayers.

page 1 (rev. 2018) state of hawaii department of taxation general instructions for filing the general excise/use tax returns contains the following: page nos.

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