Hawaii Assignment of General Excise/Use Tax by Districts

Assignment of General Excise/Use Tax by Districts 
Schedule GE, Form G-45/G-49, Rev 2023, General Excise/Use Tax Schedule of Exemptions and Deductions
Clear Form

FORM G-75
(REV. 2023)

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)

		
Period Ending (MM YY)
	
Tax Year Ending (MM DD YY)

Name:
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		
		
		

Total Taxable Income by	
Districts for 4% Activities
Tax Rate

17

25	

TOTAL TAXES BY
DISTRICT AT 4% RATE

X .04

X .04

X .04

X .04
25

PART III –– STATE TAXABLE INCOME AND TAXES REPORTED BY DISTRICT @0.15% RATE
18

18	 Insurance Commissions
		
26	

Tax Rate

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 2023A 01 VID01

G751H7V9

23

ID NO 01

FORM G-75 (REV. 2023)

FORM G-75
(REV. 2023)	

(Required to be attached to Forms G-45 and G-49 when Part V, “Multi” selected)	

PURPOSE OF THIS FORM

This form is to be used by taxpayers who have income from more than
one taxation district. This form will assist the taxpayer in determining the
amount of taxes attributable to each taxation district and the amount of
taxable income subject to the County Surcharge.

GENERAL INSTRUCTIONS

Section 237-8.6(f), Hawaii Revised Statutes (HRS), requires that every
taxpayer assign their general excise, use, and county surcharge taxes to
each taxation district from which the income was derived and report this
assignment on a schedule required to be attached to the return. Section
237-8.6(g), HRS, in addition to a failure to file penalty, imposes a 10%
penalty for the failure to file the schedule or the failure to correctly report the
assignment of the general excise tax by taxation district on the schedule.
This form IS required to be attached to and submitted with Forms G-45
and G-49 for taxpayers with business activities in more than one taxation
district. Use a separate Form G-75 for each of your general excise tax
returns.

ABOUT THIS FORM

Form G-75 is designed for electronic scanning that permits faster
processing with fewer errors. To avoid delays:
1.	 Print amounts only on those lines that are applicable.
2.	 Use only a black or dark blue ink pen. Do not use red ink, pencils, felt
tip pens, or erasable pens.
3.	 Because this form is read by a machine, please print your numbers
inside the boxes like this:

1234567890X
4.	 Do NOT print outside the boxes.

O

5.	 Fill in ovals completely. Do not P or
the ovals.
6.	 Do NOT enter cents. All numbers that are required to be rounded to the
nearest dollar should NOT be printed over the zeros used to designate
cents.
7.	 Do NOT use dollar signs, slashes, dashes or parentheses in the boxes.
8.	 We recommend that you print a new form from our website (tax.hawaii.
gov) each time you need it. The form’s QR code is necessary to process
the return. Excessive photocopying of a photocopy will degrade the QR
code, and the QR code will become unreadable.
9.	 Please use a color printer and print in color.

SPECIFIC INSTRUCTIONS

At the top of the form, enter the filing period or tax year for the
corresponding Form G-45 or G-49 for which this form is to be attached.
Also, enter the Name and Hawaii Tax I.D. number.
PARTS I, II, AND III ACTIVITIES
Each taxpayer doing business in more than one taxation district should
use this form to determine the taxes assigned to each taxation district. Enter
the amount of taxable income derived from each activity in the appropriate
taxation district’s column. See the instructions below, Source of Income,
for a general discussion on how the taxable income should be sourced to
each district. The combined total of the column a, b, c and d amounts
for each activity should equal the amount entered in Column c for the
same activity on the corresponding Form G-45 or G-49.
Column a – is used for taxable income sourced to the Oahu Taxation
District, also known as the City and County of Honolulu or the island of
Oahu.
Column b – is used for taxable income sourced to the Maui Taxation
District, also known as the County of Maui or the islands of Maui, Lanai
and Molokai.
Column c – is used for taxable income sourced to the Hawaii Taxation
District, also known as the County of Hawaii or the island of Hawaii.
Column d – is used for taxable income sourced to the Kauai Taxation
District, also known as the County of Kauai or the island of Kauai.
Part I, line 7; and Part II, line 17 – Total the amounts for each column.

Page 2

IMPORTANT NOTE about Part II, line 17 – This amount should also be
included in the amount on the corresponding Form G-45 or G-49, Part IV,
Column a.
Part I, line 24; Part II, line 25; and Part III, line 26 – Multiply the
appropriate rates by the corresponding amounts on Part I, line 7; Part II,
line 17; and Part III, line 18.
PART IV — COUNTY SURCHARGE
Line 19, 20, 21 and 22 — Enter the amount from Forms G-45 or G-49, Part
IV, column c of lines 19, 20, 21 and 22.
Line 27 — Multiply line 19, 20, 21 and 22 by the appropriate tax rate.
Total the amounts from this line and enter the total amount on Forms G-45
or G-49, line 27.
NOTE: If you are a fiscal year filer ending in 2024 and earned income
in the Maui district for the period after January 1, 2024, you will need to
calculate the county surcharge tax on the taxable income attributed to the
0.5% rate. The county surcharge is 0.5% after December 31, 2023. Enter
the sum of the calculated taxes of the 0.5% rates on line 27, Column b.
PART V — SCHEDULE OF ASSIGNMENT OF TAXES BY DISTRICT
Line 23 — Add the amounts from Part I, line 24; Part II, line 25; Part
III, line 26; and Part IV, line 27 of each column and enter the amount in the
appropriate column in this Part.
SOURCE OF INCOME
The following is a general summary by activity of how income should be
assigned to each taxation district.
Sales of Tangible Personal Property
•	 Where the property is delivered.
–	
Examples of tangible personal property: Retail merchandise,
machinery, vehicles, office equipment, etc.
Services
•	 Where the services are used or consumed.
Commissions (sales representatives, real estate broker or
salespersons, insurance producers)
•	 Where services are rendered, except real estate services, where the
real estate is located, and online transactions (see TIR No. 2018-06).
Rental, Lease, or License of Tangible and Intangible Personal
Property
•	 Where the property is used.
Rental or Lease of Real Property
•	 Where the property is located.
Contracting
•	 Where the job site is located.
Investment Interest
•	 Where the investment is controlled; OR
•	 Reasonable allocation method.
Interest on Deferred Payment Sales
•	 Where sale is sourced except real property, where the real property
is located.
Theaters, Amusements
•	 Where the event takes place; OR
•	 Reasonable allocation method.

WHERE TO GET MORE INFORMATION
More information is available on the Department’s website at:
tax.hawaii.gov
or you may contact a customer service representative at:
Voice:	 808-587-4242
	
1-800-222-3229 (Toll-Free)
Telephone for the Hearing Impaired:
	
808-587-1418
	
1-800-887-8974 (Toll-Free)
Fax: 	
808-587-1488
Mail:	
Taxpayer Services Branch
	
P.O. Box 259
	
Honolulu, HI 96809-0259