Makai Hawaii General Excise Tax Kept in this browser Demo
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Periodic G-45
Annual G-49
4.5% of everything you take in, a return every period even when it is zero, and what late costs
Periodic G-45
The licence, the filing frequency your tax allows, and each period's gross receipts and tax - due the 20th.
 
Annual G-49
The year reconciled against its periods, due April 20, and what to bill to pass the tax on.
 
These Records
Where they are kept, and how to hand them to your tax preparer.
 
Periodic G-45×

Hawaii's general excise tax is on gross receipts, not profit - every fee, tip-out and booking a dancer, creator or performer takes in. The state's 4% plus the 0.5% county surcharge (Oahu, Maui, Hawaii and Kauai alike) is 4.5%. A $20 licence comes first. File monthly if the year's tax will be over $4,000; quarterly at $4,000 or less; semiannually at $2,000 or less. Each G-45 is due the 20th of the month after the period - and is filed even with nothing to report. Late: 5% of the tax a month or part, up to 25%, plus interest at 2/3% a month.

Annual G-49×

The annual return reconciles the year: the gross receipts for the whole year against what the G-45s reported, and any tax still owed. It is due April 20. To keep your 4.5% whole when you pass the tax on to a client, the arithmetic is 4.5 ÷ 95.5 = 4.7120% of the fee, because the tax is on the tax you collect too.

These Records×
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