Hawaii Wholesale Amusements Deduction Worksheet

Wholesale Amusements Deduction Worksheet
Form G-81, Rev.2019, Wholesale Amusements Deduction Worksheet
Clear Form
FORM G-81
(REV. 2019)

STATE OF HAWAII –– DEPARTMENT OF TAXATION
WHOLESALE AMUSEMENTS DEDUCTION WORKSHEET
Do NOT file this worksheet with the Department of Taxation. Keep it for your records.
SEE SPECIFIC INSTRUCTIONS

Report wholesale sales of tangible personal property on the Wholesaling activity line of Forms G-45 and G-49. Report
wholesale sales of services on the Wholesale Services activity line of Forms G-45 and G-49.
COMPUTATION OF QUALIFIED WHOLESALE SALES OF AMUSEMENTS DEDUCTION:
1.	 Total gross income received from qualified sales of amusements at wholesale as
	
provided under §237-4(a)(13), HRS...............................................................................................................	 	
0.875

2.	 Allowable rate used for computing the deduction...........................................................................................	 	
			
3.	 Multiply line 1 by line 2. This is your maximum allowable deduction. Include this
	
amount in Part I of Schedule GE (Form G-45/G-49).
	
Also include this amount in column b Forms G-45 or G-49 for the Theater Amusement
	
and Broadcasting activity................................................................................................................................	 	
4.	 Enter the amount included on line 1 that is assigned to a county with a county surcharge...........................	 	
5.	Factor.............................................................................................................................................................	
		
6.	 Multiply the amount on line 4 by 0.125. Include this amount in Part I of Schedule GE
	
(Form G-45/G-49)...........................................................................................................................................	 	

GENERAL INSTRUCTIONS
NOTE: Section 237-4(a)(13), HRS, reduces
the “pyramiding” effect for amusements transactions. Use this worksheet to calculate the amount
of the deduction to claim on your general excise
tax return to result in an effective tax rate of ½ of
1% for qualifying sales of amusements.
Qualified sales of amusements to a licensed seller engaging in a business or calling
occur whenever:
(A)	Either:
(i)	In the context of an amusement-toservice transaction, an amusement
is rendered upon the order or request
of a licensed seller for the purpose of
rendering another service in the course
of the seller’s service business or calling;
(ii)	In the context of an amusement-totangible personal property transaction,
an amusement is rendered upon the
order or request of a licensed seller for
the purpose of selling tangible personal
property; or
(iii)	In the context of an amusement-toamusement transaction, an amusement
is rendered upon the order or request
of a licensed seller for the purpose of
rendering another amusement in the
course of the person’s amusement
business;
(B)	 The benefit of the amusement passes to the
customer of the licensed seller as an identifiable element of the other service, property
to be sold, or amusement;
(C)	 The cost of the amusement does not constitute overhead to the licensed seller;
(D)	 The gross income of the licensed seller is
not divided between the licensed seller and
another licensed seller, person furnishing
transient accommodations, or person ren-

dering an amusement for imposition of the
general excise tax;
(E)	 The gross income of the licensed seller is
not subject to a deduction under the general
excise tax; and
(F)	 The resale of the service, tangible personal
property, or amusement is subject to the
general excise tax at the highest rate.
“Amusement” means entertainment provided
as part of a show for which there is an admission
charge.
“Overhead” means continuous or general
costs occurring in the normal course of a business, including but not limited to costs for labor,
rent, taxes, royalties, interest, discounts paid,
insurance, lighting, heating, cooling, accounting,
legal fees, equipment and facilities, telephone
systems, depreciation, and amortization.

PURPOSE OF THIS WORKSHEET
Use this worksheet to calculate the amount of
the deduction to claim on your general excise tax
return to result in an effective tax rate of ½ of 1%
for qualifying sales of amusements.
This worksheet is also used to compute the
amount of a deduction to remove the gross receipts from wholesale amusements completely
from the gross receipts subject to the county surcharge.

SPECIFIC INSTRUCTIONS
Line 1 — Enter the gross income received from
providing amusements to a licensed seller where
the benefit of the amusement passes to the
customer of the licensed seller.
NOTE: The amusements rendered must become an identifiable element of the other service, property, or amusement and cannot constitute overhead (see definition of “overhead”).

	

0.125

Line 3 — Multiply line 1 by line 2. This is the
amount of your deduction to enter on your
general excise tax return. Enter this amount in
Part I of Schedule GE (Form G-45/G-49). Identify
this amount as “ED Code 152.”
Also enter this amount as part of the deductions claimed in column b on Forms G-45 or G-49
for the Theater Amusement and Broadcasting activity.
Line 4 — Enter the amount included on line 1 that
is assigned to a county with a county surcharge.
Line 6 — Multiply the amount on line 4 by 0.125.
Also include this amount in Part I of Schedule
GE (Form G-45/G-49), as Activity Code P419
and ED Code 152. Once the county surcharge
exemption is entered in Part I of Schedule GE
(Form G-45/G-49), this will remove all of the
wholesale amusements gross receipts from the
gross receipts subject to the county surcharge.
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 of our Taxpayer
Services Branch 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

FORM G-81