Hawaii Sch. GE (General Excise / Use Tax Schedule of Exemptions and Deductions) (2024)

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General Excise / Use Tax Schedule of Exemptions and Deductions
Schedule GE, Form G-45/G-49, Rev 2023, General Excise/Use Tax Schedule of Exemptions and Deductions
Clear FormSchedule GESTATE OF HAWAII — DEPARTMENT OF TAXATIONGeneral Excise/Use TaxSchedule of Exemptions and Deductions(Form G-45/G-49)(REV. 2023)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:Hawaii Tax I.D. No. GE SCHGE_F 2023A 01 VID01   Period Ending (MM YY)  Tax Year Ending (MM DD YY)PART I — LIST DETAILS CONCERNING “EXEMPTIONS” AND “DEDUCTIONS” CLAIMEDNote: 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 deductionfor 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 ofamusem*nts, 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 CODEDISTRICTAMOUNTACTIVITY ED CODEDISTRICTAMOUNTGrand Total of Exemptions and Deductions — Transfer to Form G-45, line 37 or Form G-49, line 39. If morespace is needed, attach a schedule. Include the total deductions claimed from any attachments in this total. . . . . . . . . . . . . . . . . . . . . . . .  PART II — FEDERALLY­­PREEMPTED DEDUCTION EXPLANATIONIf 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 theexemption. If more space is needed, attach a statement.PART III — SUBCONTRACTOR INFORMATIONIf you claimed a subcontractor deduction, complete the required information below. If you have more than three (3) subcontractors, show those accounting for thelargest deductions on this page and attach a schedule with the information for the remaining subcontractors.GEGEGEHAWAII TAX I.D. NO.NAME AND DBA NAME    AMOUNTTotal Subcontract Deductions Claimed. Include the total deductions claimed from any attachments in this total. . .PART IV — LESSOR INFORMATION FOR SUBLEASE DEDUCTIONIf 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 NAMEGEGEPART V — CLASSIFICATION AND INFORMATION FOR DIVISION OF INCOMEIf 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. Formore information, see the Part V Instructions.HAWAII TAX I.D. NO.NAME AND DBA NAME§CODE    AMOUNTGEGEGESchedule GE (REV. 2023)SGE1C0S1ID NO 01Schedule GE Instructions (REV. 2023)Page 2Specific Instructions for Part IDetails of Exemptions/Deductions (ED)Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g., materials, supplies, etc.) on your general excise tax return.You must explain your exemptions and deductions by tax District, otherwise they will be disallowed and you will owe more taxes. For each ED code youclaim, enter:1. For the “Activity” column, enter the line number from your general excise tax return for the activity. For example, the activity code for Wholesaling is “1,”since Wholesaling is reported on line 1; for Contracting it is “10,” since Contracting is reported on line 10; for Insurance Commissions it is “18,” sinceInsurance Commissions are reported on line 18; and for Part IV “Kauai” it is “22,” since the Kauai County Surcharge is reported on line 22.2. For the ED Code please see the list of codes below and enter the corresponding ED code. List each ED code only ONCE per Activity and District.3. Enter the Tax District in which the exemption/deduction is claimed. (Oahu enter “1”; Maui enter “2”; Hawaii enter “3”; Kauai enter “4”)4. Enter your total amount of the exemption/deduction claimed for that Activity, ED Code and District.Example: Taxpayer A has made a $2,000 sale of tangible personal property to the Federal Government on Oahu. Taxpayer Aenters the following to justify their deduction entered in Column b of the General Excise Tax Return: 8 141 1ACTIVITY Description (HRS)AED CodeAffordable Housing (§§46-15.1, 201H-36,237-29, 238-3(j), Emergency Proc.)..............100Air Pollution Control Facilities (§§237-27.5,238-3(k))........................................................101Aircraft Leasing (§§237-24.3(11), 238-1)...........102Aircraft Service and MaintenanceFacility (§§237-24.9, 238-1)..........................103BBad Debts (§237-3(b)).........................................104CCertain Convention, Conference and TradeShow (§237-16.8)..........................................105Common Paymaster Exemption (§237-23.5(b)).........106Contracting Activity in an EnterpriseZone (§209E-11)............................................107County Surcharge –Certain Contracts Entered into Before 6/30/2006 - Oahu (§237-8.6(c))......................................108 Before 6/30/2018 - Kauai and Hawaii (§237-8.6(c))......................................155 Before 6/30/2023 - Maui (§237-8.6(c))......................................158 Sublease Deduction (§237-8.6(d)(1))............126 Wholesale Amusem*nts (§237-8.6(d)(1))......152ED CODEAMOUNTDISTRICT2 000 .00Description (HRS)ED CodeExported Tangible Personal Property (§237-29.5(1))....132Description (HRS)RFReimbursem*nt of Payroll Costs (§237-24.7(8))........140Federal Cost-Plus Contractors (§237-13(3)(C)).....117Federal PreemptedAmount (§§237-22, 238-3(a))......................118*Food Stamps and WIC (§237-24.3(5))................119Foreign Trade Zone Sales (§212-8).....................120SHHawaii Convention Center Operator(§237-24.75(2)).............................................121Hotel Operator/Suboperator (§237-24.7(1))........122IInsurance Proceeds Received Because ofa Natural Disaster (§237-24.7(5))..................123Intercompany Charges (§237-23.5(a)).................124LLabor Organizations (§237-24.3(9))....................125Lease/Sublease of Real Property (§237-16.5)........126*MMaintenance Fees (§§237-24.3(2), 237-24(16))......127Mass Transit (§237-24.7(2))................................128Merchants’ Association Dues (§237-24.3(8))......129NDNon-profit Organizations (§237-23)....................130Diplomats and Consular Officials(§§237-24.3(10), 238-1).................................110Disability Provisions (§237-24(13))....................111Discounts and Returned Merchandise (§237-3(b))......112Drugs and Prosthetic Devices (§237-24.3(6)).....113OEEmployee Benefit Plans (§237-24.3(4))..............114Enterprise Zones (§209E-11)...............................115Exported Intangibles (§237-29.57)......................156Exported Services (§237-29.53)..........................116Orchard Operator (§237-24.7(4)).........................131Out of State Sales (§237-29.5(1))........................132Out of State Services (§237-29.53)......................116PPatient-Centered Community Care (§237-24(17))...... 134Petroleum Refining (§237-27).............................135Potable Water (§237-23(a)(7)).............................136Professional Employer Organizations(§237-24.75(3))..............................................137ED CodeSale of Land in Fee Simple (improved orunimproved) (§237-3(b))...............................139Sale of Goods to Federal Government andCredit Unions (§237-25(a))............................141Sales Tax Offset (§§237-22(b), 238-3(i)).............154Scientific Contracts (§§237-26, 238-3(j))............142Service Related to Ship & Aircraft (§237-24.3(3))......143Shipbuilding and Ship Repairs (§237-28.1).........144Shipping and Handling of AgriculturalCommodities (§237-24.3(1)).........................145Stock Exchange Transactions (§237-24.5)..........147Subcontract Deduction (§237-13(3)(B))............148*Sugar Cane Payments to IndependentProducers (§237-24(14))................................149TTaxes Passed On (§§237-24(8), 237-24(9), 23724(10), 237-24(11), 237-24(12), 237-24.3(7), 23724.7(3))............................................................150Technology Research and Development Grants(§§206M-15, 237-24.7(9)).............................146UUse Tax, Only for (not for GE) — Imported for Resale at Wholesale (§§238-2(1), 238-2.3)).............................157 Imported Services or Contracting to be used Outside of Hawaii (§238-1)........133 Producers (Certain property used (§238-4))....138WWholesale Amusem*nts (§237-4(a)(13)).............152Wholesale Transactions (Sales of tangibleimported property for further resaleat 1/2%) (§237-29.55)....................................153*Additional information is required to claim these exemptions. Complete Parts II, III and/or IV.PART V – CLASSIFICATION AND INFORMATION FOR DIVISION OF INCOMEIf you split income with a taxpayer shown on page 1 under more than one § Code, total the amounts for the taxpayer, enter “See Attached” in the § Code field, andprovide a separate statement listing each taxpayer’s Hawaii Tax I.D. No., Name and DBA Name, § Code and amount.Description (HRS)§ CodeCoin Operated Devices (§­237-18(a))..................18AInsurance Agents and Realtors (§237-18(e))...... 18EDescription (HRS)§ CodeMotor Carriers (§237-18(h))...............................18HProducers and Promoters (§­237-18(b))...............18BDescription (HRS)§ CodeTour Packagers/Travel Agents – Tourism Related Services (§237-18(f))........ 18F Noncommissioned Transient Accommodations (§237-18(g))...............18G

Extracted from PDF file 2023-hawaii-sch-ge.pdf, last modified September 2013

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About the Corporate Income Tax

2023 Sch. GE

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

2022 Sch. GE

Schedule GE, Form G-45/G-49, Rev 2021, General Excise/Use Tax Schedule of Exemptions and Deductions

2021 Sch. GE

Schedule GE, Form G-45/G-49, Rev 2021, General Excise/Use Tax Schedule of Exemptions and Deductions

2020 Sch. GE

Schedule GE, Form G-45/G-49, Rev 2020, General Excise/Use Tax Schedule of Exemptions and Deductions

2019 Sch. GE

Schedule GE, Form G-45/G-49, Rev 2019, General Excise/Use Tax Schedule of Exemptions and Deductions

2018 Sch. GE

Schedule GE, Form G-45/G-49, Rev 2018, General Excise/Use Tax Schedule of Exemptions and Deductions

2017 Sch. GE

Schedule GE, Form G-45/G-49, Rev 2017, General Excise/Use Tax Schedule of Exemptions and Deductions

2016 Sch. GE

Schedule GE, Form G-45/G-49, Rev 2016, General Excise/Use Tax Schedule of Exemptions and Deductions

2015 Sch. GE

Schedule GE, Rom G-45/G-49, Rev 2014, General Excise/Use Tax Schedule of Exemptions and Deductions