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Hawaii Annual Return & Reconciliation of General Excise / Use Annual Return
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Extracted from PDF file 2025-hawaii-form-g-49.pdf, last modified October 2025Annual Return & Reconciliation of General Excise / Use Annual Return
Note: Due date is the 20th day of the 4th month following the close of your tax year PRINT FORM RESET FORM HELP FORM G-49 STATE OF HAWAII — DEPARTMENT OF TAXATION (REV. 2025) ID NO 01 DO NOT WRITE IN THIS AREA GENERAL EXCISE/USE ANNUAL RETURN & RECONCILIATION Place an X AMENDED return G49_F 2025A 01 VID01 Name Hawaii Tax I.D. No. Mailing Address (number and street) GE Tax Year Ending (mm dd yy) City or town, State, and Postal/ZIP Code Last 4 digits of your FEIN/SSN Column a BUSINESS ACTIVITIES Column b VALUES, GROSS PROCEEDS OR GROSS INCOME EXEMPTIONS/DEDUCTIONS (Attach Schedule GE) Column c TAXABLE INCOME (Column a minus Column b) • ATTACH CHECK OR MONEY ORDER HERE • PART I - GENERAL EXCISE and USE TAXES @ ½ OF 1% (.005) 1. Wholesaling 1 2. Manufacturing 2 3. Producing 3 4. Wholesale Services 4 5. Landed Value of Imports for Resale 5 6. Business Activities of Disabled Persons 6 7. 7 Sum of Part I, Column c (Taxable Income) — Enter the result here and on page 2, line 24, Column c PART II - GENERAL EXCISE and USE TAXES @ 4% (.04) 8. Retailing 8 9. Services Including Professional 9 10. Contracting 10 11. Theater, Amusement and Broadcasting 11 12. Commissions 12 13. Transient Accommodations Rentals 13 14. Other Rentals 14 15. Interest and All Others 15 16. Landed Value of Imports for Consumption 16 17. Sum of Part II, Column c (Taxable Income) — Enter the result here and on page 2, line 25, Column c 17 DECLARATION - I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith for the tax period stated, pursuant to the General Excise and Use Tax Laws, and the rules issued thereunder. IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT. SIGNATURE Please print & sign. Do not use e-Signature. G491N4X7 TITLE DATE DAYTIME PHONE NUMBER Continued on page 2 — Parts V & VI MUST be completed FORM G-49 (REV. 2025) FORM G-49 (REV. 2025) Page 2 of 2 Name:___________________________________________________ Hawaii Tax I.D. No. G49_F 2025A 02 VID01 BUSINESS ACTIVITIES GE ID NO 01 (mm dd yy) Last 4 digits of your FEIN/SSN Column a Column b VALUES, GROSS PROCEEDS OR GROSS INCOME TAX YEAR ENDING Column c EXEMPTIONS/DEDUCTIONS (Attach Schedule GE) PART III - INSURANCE COMMISSIONS @ .15% (.0015) TAXABLE INCOME (Column a minus Column b) Enter this amount on line 26, Column c 18. Insurance Commissions 18 PART IV - COUNTY SURCHARGE — Enter the amounts from Part II, line 17, Column c attributable to each county. Multiply Column c by the applicable county rate(s) and enter the total of the result(s) on Part VI, line 27, Column e. 19. Oahu (rate = .005) 19 20. Maui (rate = .005) 20 21. Hawaii (rate = .005) 21 22. Kauai (rate = .005) 22 PART V — SCHEDULE OF ASSIGNMENT OF TAXES BY DISTRICT (ALL taxpayers MUST complete this Part and may be subject to a 10% penalty for noncompliance.) Place an X in the box of the taxation district in which you have conducted business. IF you did business in MORE THAN ONE district, place an X in the box for “MULTI” and attach Form G-75. 23. Oahu Maui Hawaii PART VI - TOTAL RETURN AND RECONCILIATIONTAXABLE INCOME Column c Kauai 23 MULTI TAX RATE Column d TOTAL TAX Column e = Column c X Column d 24. Enter the amount from Part I, line 7 ................... x .005 24. 25. Enter the amount from Part II, line 17 ................ x .04 25. 26. Enter the amount from Part III line 18, Column c............. x .0015 26. 27. COUNTY SURCHARGE TAX. See Instructions for Part IV. Multi district complete Form G-75.... 27. TOTAL TAXES DUE. Add column e of lines 24 through 27 and enter result here (but not less than zero). If you did not have any activity for the period, enter “0.00” here ..............................................28. PENALTY $ 29. Amounts Assessed During the Period....................... 29. INTEREST $ 28. 30. TOTAL AMOUNT. Add lines 28 and 29. ...................................................................................30. 31. TOTAL PAYMENTS MADE LESS ANY REFUNDS RECEIVED FOR THE TAX YEAR ..................31. To enter a value in line 32 mark the "Amended" checkbox on page 1 32. CREDIT CLAIMED ON ORIGINAL ANNUAL RETURN. (For Amended Return ONLY) ...................32. 33. NET PAYMENTS MADE. Line 31 minus line 32..............................................................................33. 34. CREDIT TO BE REFUNDED. Line 33 minus line 30 ......................................................................34. 35. ADDITIONAL TAXES DUE. Line 30 minus line 33 .........................................................................35. PENALTY $ 36. INTEREST $ 36. FOR LATE FILING ONLY 37. TOTAL AMOUNT DUE AND PAYABLE (Add lines 35 and 36) .......................................................37. 38. PLEASE ENTER THE AMOUNT OF YOUR PAYMENT. If you are NOT submitting a payment with this return, please enter “0.00” here. .........................................................................38. 39. GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED. (Attach Schedule GE) If Schedule GE is not attached, exemptions/deductions claimed will be disallowed. ..........................................39. G492N4X7 FORM G-49 (REV. 2025) Schedule GE STATE OF HAWAII — DEPARTMENT OF TAXATION General Excise/Use Tax Schedule of Exemptions and Deductions (Form G-45/G-49) (REV. 2025) 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. Name: SCHGE_F 2025A 01 VID01 Period Ending (MM YY) Tax Year Ending (MM DD YY) Hawaii Tax I.D. No. GE 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 Specific Instructions. ACTIVITY ED CODE DISTRICT AMOUNT ACTIVITY ED CODE DISTRICT AMOUNT 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. GE GE GE HAWAII TAX I.D. NO. NAME AND DBA NAME AMOUNT 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. 2025) SGE1C0S1 ID NO 01 FORM G-75 (REV. 2025) STATE OF HAWAII — DEPARTMENT OF TAXATION SCHEDULE OF ASSIGNMENT OF GENERAL EXCISE/USE TAXES BY DISTRICTS (Required to be attached to Forms G-45 and G-49 when Part V, “Multi” selected) Name: Period Ending (MM YY) Tax Year Ending (MM DD YY) Hawaii Tax I.D. No. OAHU DISTRICT Column a BUSINESS ACTIVITIES MAUI DISTRICT Column b HAWAII DISTRICT Column c KAUAI DISTRICT Column d PART I –– STATE TAXABLE INCOME AND TAXES REPORTED BY DISTRICT @ 0.5% RATE 1 Wholesaling 1 2 Manufacturing 2 3 Producing 3 4 Wholesale Services 4 5 Imports for Resale 6 Business Activities of Disabled Persons Total Taxable Income by 7 Districts for 0.5% Activities Tax Rate 5 24 6 7 X .005 X .005 X .005 X .005 TOTAL TAXES BY DISTRICT AT 0.5% RATE 24 PART II –– STATE TAXABLE INCOME AND TAXES REPORTED BY DISTRICT @ 4% RATE 8 Retailing 8 9 Services Including Professional 9 10 Contracting 10 11 Theater Amusement and Broadcasting 11 12 Commissions 12 13 Transient Accommodations Rentals 13 14 Other Rentals 14 15 Interest and All Others 15 16 Imports for Consumption 16 17 25 Total Taxable Income by Districts for 4% Activities Tax Rate 17 X .04 X .04 X .04 X .04 TOTAL TAXES BY DISTRICT AT 4% RATE 25 PART III –– STATE TAXABLE INCOME AND TAXES REPORTED BY DISTRICT @0.15% RATE 18 18 Insurance Commissions Tax Rate 26 X .0015 X .0015 X .0015 X .0015 TOTAL TAXES BY DISTRICT AT 0.15% RATE 26 PART IV –– COUNTY SURCHARGE 19, 20, 21 and 22 County Surcharge Taxable Income Tax Rate X .005 X .005 X .005 X .005 TOTAL COUNTY TAXES BY 27 DISTRICT 27 PART V –– SCHEDULE OF ASSIGNMENT OF TAXES BY DISTRICT 23 Add Part I, line 24; Part II, line 25; Part III, line 26; AND Part IV, line 27 G75_F 2025A 01 VID01 G751H7V9 23 ID NO 01 FORM G-75 (REV. 2025)
Form G-49 General Excise/use Annual Return & Reconciliation
More about the Hawaii Form G-49 Sales Tax TY 2025
We last updated the Annual Return & Reconciliation of General Excise / Use Annual Return in February 2026, so this is the latest version of Form G-49, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form G-49 directly from TaxFormFinder. You can print other Hawaii tax forms here.
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TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form G-49 | Annual Return & Reconciliation of General Excise / Use Annual Return |
| Form G-6 | Application for Exemption from General Excise Taxes |
| Form G-17 | Resale Certificate General Form 1 |
| Form G-18 | Resale Certificate General Form 2 (Rev. 2016) |
| Form G-19 | Resale Certificate Special Form |
View all 165 Hawaii Income Tax Forms
Form Sources:
Hawaii usually releases forms for the current tax year between January and April. We last updated Hawaii Form G-49 from the Department of Taxation in February 2026.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Hawaii Form G-49
We have a total of eleven past-year versions of Form G-49 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2025 Form G-49
Form G-49 General Excise/use Annual Return & Reconciliation
2015 Form G-49
Form G-49 Rev 2015 General Excise/Use Annual Return & Reconciliation
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