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FORM G-75                                   STATE OF HAWAII — DEPARTMENT OF TAXATION  
(REV. 2023)           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)

Name:                                                                                   Period Ending (MM YY)
                                                                    
Hawaii Tax I.D. No. GE                                                                  Tax Year Ending (MM DD YY)

      BUSINESS                              OAHU DISTRICT         MAUI DISTRICT         HAWAII DISTRICT                           KAUAI DISTRICT
      ACTIVITIES                            Column a              Column b              Column c                                  Column d
 PART I –– STATE TAXABLE INCOME AND TAXES REPORTED BY DISTRICT @ 0.5% RATE 
1  Wholesaling                                                                                                                                         1
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
2  Manufacturing                                                                                                                                       2
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
3  Producing                                                                                                                                           3
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
4  Wholesale Services                                                                                                                                  4
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
5  Imports for Resale                                                                                                                                  5
6  Business Activities of                                 .00 .00               .00 .00                                   .00 .00               .00 .00
   Disabled Persons                                                                                                                                    6
7   Total Taxable Income by                               .00 .00               .00 .00                                   .00 .00               .00 .00
     Districts for 0.5% Activities                                                                                                                     7
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
                      Tax Rate              X  .005                 X  .005             X  .005                                   X  .005
             TOTAL TAXES BY 
24  DISTRICT AT 0.5% RATE                                                                                                                              24

 PART II –– STATE TAXABLE INCOME AND TAXES REPORTED BY DISTRICT @ 4% RATE
8  Retailing                                                                                                                                           8
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
9  Services Including Professional                                                                                                                     9
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
10 Contracting                                                                                                                                         10
11  Theater Amusement                                     .00 .00               .00 .00                                   .00 .00               .00 .00
   and Broadcasting                                                                                                                                    11
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
12 Commissions                                                                                                                                         12
13 Transient Accommodations                               .00 .00               .00 .00                                   .00 .00               .00 .00
   Rentals                                                                                                                                             13
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
14 Other Rentals                                                                                                                                       14
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
15 Interest and All Others                                                                                                                             15
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
16 Imports for Consumption                                                                                                                             16
17  Total Taxable Income by                               .00 .00               .00 .00                                   .00 .00               .00 .00
    Districts for 4% Activities                                                                                                                        17
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
                      Tax Rate              X  .04                  X  .04              X  .04                                    X  .04
             TOTAL TAXES BY 
25  DISTRICT AT 4% RATE                                                                                                                                25

 PART III –– STATE TAXABLE INCOME AND TAXES REPORTED BY DISTRICT @0.15% RATE
18 Insurance Commissions                                                                                                                               18
                                                          .00 .00               .00 .00                                   .00 .00               .00 .00
                      Tax Rate              X  .0015              X  .0015              X  .0015                                  X  .0015
             TOTAL TAXES BY 
26  DISTRICT AT 0.15% RATE                                                                                                                             26

 PART IV –– COUNTY SURCHARGE
19, 20, 21 and 22  County 
Surcharge Taxable Income                                  .00 .00               .00 .00                                   .00 .00               .00 .00
                      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                                                                                                             23

G75_I 2023A 01 VID01                                                                                                      FORM G-75 (REV. 2023)
G751H7V9                                                          ID NO 01



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FORM G-75 
(REV. 2023)              (Required to be attached to Forms G-45 and G-49 when Part V, “Multi” selected)                                                      Page 2
PURPOSE OF THIS FORM                                                                  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, 
This form is to be used by taxpayers who have income from more than                  Column a.
one taxation district. This form will assist the taxpayer in determining the 
amount of taxes attributable to each taxation district and the amount of              Part I,  line  24; Part II,  line  25; and  Part III,  line  26 – Multiply the 
taxable income subject to the County Surcharge.                                      appropriate rates by the corresponding amounts on Part I, line 7; Part II, 
                                                                                     line 17; and Part III, line 18.
GENERAL INSTRUCTIONS
Section 237-8.6(f), Hawaii Revised Statutes (HRS), requires that every               PART IV — COUNTY SURCHARGE
taxpayer assign their general excise, use, and county surcharge taxes to              Line 19, 20, 21 and 22 — Enter the amount from Forms G-45 or G-49, Part 
each taxation district from which the income was derived and report this             IV, column c of lines 19, 20, 21 and 22. 
assignment on a schedule required to be attached to the return. Section               Line 27 — Multiply line 19, 20, 21 and 22 by the appropriate tax rate. 
237-8.6(g),  HRS,  in  addition  to  a  failure  to  file  penalty,  imposes  a  10% Total the amounts from this line and enter the total amount on Forms G-45 
penalty for the failure to file the schedule or the failure to correctly report the  or G-49, line 27.
assignment of the general excise tax by taxation district on the schedule.
This form  ISrequired to be attached to and submitted with Forms G-45                 NOTE:  If you are a fiscal year filer ending in 2024 and earned income 
and G-49 for taxpayers with business activities in more than one taxation            in the Maui district for the period after January 1, 2024, you will need to 
district. Use a separate Form G-75 for each of your general  excise tax              calculate the county surcharge tax on the taxable income attributed to the 
returns.                                                                             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.
ABOUT THIS FORM                                                                      PART V — SCHEDULE OF ASSIGNMENT OF TAXES BY DISTRICT
Form G-75 is designed  for electronic scanning  that permits faster                   Line 23   — Add the amounts from Part I, line 24; Part II, line 25; Part 
processing with fewer errors. To avoid delays:                                       III, line 26; and Part IV, line 27 of each column and enter the amount in the 
1.  Print amounts only on those lines that are applicable.                           appropriate column in this Part.
2.  Use only a black or dark blue ink pen. Do not use red ink, pencils, felt         SOURCE OF INCOME
tip pens, or erasable pens.                                                           The following is a general summary by activity of how income should be 
3.  Because this form is read by a machine, please print your numbers                assigned to each taxation district.
inside the boxes like this:
                                                                                      Sales of Tangible Personal Property
                                                                                      •  Where the property is delivered.
                                                                                               Examples of tangible personal property: Retail merchandise, 
    1234567890X                                                                                 machinery, vehicles, office equipment, etc.
                                                                                      Services
4.  Do NOT print outside the boxes.                                                   •  Where the services are used or consumed.
5.  Fill in ovals completely. Do not P or O the ovals.                                Commissions (sales representatives, real estate broker or 
6.  Do NOT enter cents. All numbers that are required to be rounded to the            salespersons, insurance producers)
nearest dollar should NOT be printed over the zeros used to designate                 •  Where services are rendered, except real estate services, where the 
cents.                                                                                  real estate is located, and online transactions (see TIR No. 2018-06).
7.  Do NOT use dollar signs, slashes, dashes or parentheses in the boxes.             Rental, Lease, or License of Tangible and Intangible Personal 
                                                                                      Property
8.  We recommend that you print a new form from our website (tax.hawaii.              •  Where the property is used.
gov) each time you need it. The form’s QR code is necessary to process                Rental or Lease of Real Property
the return. Excessive photocopying of a photocopy will degrade the QR                 •  Where the property is located.
code, and the QR code will become unreadable.
9.  Please use a color printer and print in color.                                    Contracting
                                                                                      •  Where the job site is located.
SPECIFIC INSTRUCTIONS                                                                 Investment Interest 
At  the  top  of  the  form,  enter  the  filing  period  or  tax  year  for  the     Where the investment is controlled; OR
corresponding Form G-45 or G-49 for which this form is to be attached.                •  Reasonable allocation method.
Also, enter the Name and Hawaii Tax I.D. number.                                      Interest on Deferred Payment Sales
                                                                                      •  Where sale is sourced 
PARTS I, II, AND III ACTIVITIES                                                                                       except real property, where the real property 
                                                                                        is located.
Each taxpayer doing business in more than one taxation district should                Theaters, Amusements
use this form to determine the taxes assigned to each taxation district. Enter        Where the event takes place; OR
the amount of taxable income derived from each activity in the appropriate            •  Reasonable allocation method.
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                WHERE TO GET MORE INFORMATION 
for each activity should equal the amount entered in Column c for the                More information is available on the Department’s website at: 
same activity on the corresponding Form G-45 or G-49.
                                                                                      tax.hawaii.gov 
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             or you may contact a customer service representative at:
Oahu.                                                                                 Voice:    808-587-4242 
Column b – is used for taxable income sourced to the Maui Taxation                              1-800-222-3229 (Toll-Free)
District, also known as the County of Maui or the islands of Maui, Lanai              Telephone for the Hearing Impaired: 
and Molokai.                                                                                    808-587-1418 
Column c – is used for taxable income sourced to the Hawaii Taxation                            1-800-887-8974 (Toll-Free)
District, also known as the County of Hawaii or the island of Hawaii.                 Fax:      808-587-1488
Column d – is used for taxable income sourced to the Kauai Taxation                   Mail:     Taxpayer Services Branch 
District, also known as the County of Kauai or the island of Kauai.                             P.O. Box 259 
                                                                                                Honolulu, HI 96809-0259
Part I, line 7; and Part II, line 17 – Total the amounts for each column.






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