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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.

z Act 41, Session Laws of Hawaii 2018 – This act clarifies the “in the State” requirement by creating a bright-line rule for businesses that lack a physical presence in Hawaii. Act 41 pro - vides that a person is engaging in business in the State, regardless of whether the person is physically present in the State, if in the current

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