Hawaii Proposed Client Intake Sheet - General
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You need to get a General Excise Tax permit in Hawaii if you meet economic or physical presence nexus requirements. General Excise Tax is different than sales tax in that sales tax is a tax on customers, while General Excise Tax is a tax on businesses.
Forms G-45, G-49, and GEW-TA-RV-6 can be filed and payments made electronically through the State's Internet portal. For more information, go to tax.hawaii.gov/eservices/. NOTE: The Department requires taxpayers whose general excise tax liability exceeds $4,000 for the taxable year, to file returns electronically.
The GET is a privilege tax imposed on business activity in the State of Hawaii. The tax is imposed on the gross income received by the person engaging in the business activity. Your ?gross income? is the total of all your business income before you deduct your business expenses.
County Surcharge on Hawai?i General Excise Tax The Legislature authorized county governments to adopt county surcharges on state general excise (GE) tax and use tax. To establish the surcharge, the county must adopt a surcharge by ordinance.
Hawaii does not have a sales tax; instead, we have the GET, which is assessed on all business activities. The tax rate is 0.15% for Insurance Commission, 0.5% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale, and 4% for all others.
General Excise Tax License. Anyone who receives income from conducting business activities in the State of Hawaii including, but not limited to: wholesaling, retailing, farming, services, construction contracting, rental of personal or real property, business interest income, and royalties.
The GET is a privilege tax imposed on business activity in the State of Hawaii. The tax is imposed on the gross income received by the person en- gaging in the business activity. The GET applies to nearly every form of business activity.
Form G-49, requires every taxpayer to file a General Excise/Use Annual Return and Reconciliation. This return is used by the taxpayer to reconcile their account for the entire year. It is a summary of business income in the past calendar or fiscal year, whichever is applicable.