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FORM G-81 STATE OF HAWAII –– DEPARTMENT OF TAXATION
(REV. 2019) 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 ..............................................................................................................
2. Allowable rate used for computing the deduction .......................................................................................... 0.875
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 ............................................................................................................................................................ 0.125
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 dering an amusement for imposition of the Line 3 — Multiply line 1 by line 2. This is the
general excise tax;
NOTE: Section 237-4(a)(13), HRS, reduces amount of your deduction to enter on your
the “pyramiding” effect for amusements transac- (E) The gross income of the licensed seller is general excise tax return. Enter this amount in
tions. Use this worksheet to calculate the amount not subject to a deduction under the general Part I of Schedule GE (Form G-45/G-49). Identify
of the deduction to claim on your general excise excise tax; and this amount as “ED Code 152.”
tax return to result in an effective tax rate of ½ of (F) The resale of the service, tangible personal Also enter this amount as part of the deduc-
1% for qualifying sales of amusements. property, or amusement is subject to the tions claimed in column b on Forms G-45 or G-49
Qualified sales of amusements to a li- general excise tax at the highest rate. for the Theater Amusement and Broadcasting ac-
censed seller engaging in a business or calling “Amusement” means entertainment provided tivity.
occur whenever: as part of a show for which there is an admission Line 4 — Enter the amount included on line 1 that
(A) Either: charge. is assigned to a county with a county surcharge.
(i) In the context of an amusement-to- “Overhead” means continuous or general Line 6 — Multiply the amount on line 4 by 0.125.
service transaction, an amusement costs occurring in the normal course of a busi- Also include this amount in Part I of Schedule
is rendered upon the order or request ness, including but not limited to costs for labor, GE (Form G-45/G-49), as Activity Code P419
of a licensed seller for the purpose of rent, taxes, royalties, interest, discounts paid, and ED Code 152. Once the county surcharge
rendering another service in the course insurance, lighting, heating, cooling, accounting, exemption is entered in Part I of Schedule GE
of the seller’s service business or calling; legal fees, equipment and facilities, telephone (Form G-45/G-49), this will remove all of the
(ii) In the context of an amusement-to- systems, depreciation, and amortization. wholesale amusements gross receipts from the
tangible personal property transaction, gross receipts subject to the county surcharge.
an amusement is rendered upon the PURPOSE OF THIS WORKSHEET Where to Get More Information — More
order or request of a licensed seller for
the purpose of selling tangible personal Use this worksheet to calculate the amount of information is available on the Department’s
property; or the deduction to claim on your general excise tax website at tax.hawaii.gov or you may contact a
(iii) In the context of an amusement-to- return to result in an effective tax rate of ½ of 1% customer service representative of our Taxpayer
amusement transaction, an amusement for qualifying sales of amusements. Services Branch at:
is rendered upon the order or request This worksheet is also used to compute the Voice: 808-587-4242
of a licensed seller for the purpose of amount of a deduction to remove the gross re- 1-800-222-3229 (Toll-Free)
rendering another amusement in the ceipts from wholesale amusements completely
course of the person’s amusement Telephone for the Hearing Impaired:
business; from the gross receipts subject to the county sur-
(B) The benefit of the amusement passes to the charge. 808-587-1418
1-800-887-8974 (Toll-Free)
customer of the licensed seller as an identi- SPECIFIC INSTRUCTIONS Fax: 808-587-1488
fiable element of the other service, property
to be sold, or amusement; Line 1 — Enter the gross income received from Mail: Taxpayer Services Branch
(C) The cost of the amusement does not consti- providing amusements to a licensed seller where P.O. Box 259
tute overhead to the licensed seller; the benefit of the amusement passes to the Honolulu, HI 96809-0259
customer of the licensed seller.
(D) The gross income of the licensed seller is NOTE: The amusements rendered must be-
not divided between the licensed seller and come an identifiable element of the other ser-
another licensed seller, person furnishing vice, property, or amusement and cannot con-
transient accommodations, or person ren- stitute overhead (see definition of “overhead”).
FORM G-81