Enlarge image | 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 |
Enlarge image | 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. |